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    <title>2001 (10) TMI 1019 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit was granted in an appeal concerning denial of Modvat credit on invoices re-numbered by the supplier after permission from the Superintendent. The Tribunal found a prima facie case for dispensing with pre-deposit because the invoices were old blank printed forms reused with approval, indicating compliance with the procedural requirement. Recovery of the confirmed demand was stayed during pendency of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=106061</link>
      <description>Waiver of pre-deposit was granted in an appeal concerning denial of Modvat credit on invoices re-numbered by the supplier after permission from the Superintendent. The Tribunal found a prima facie case for dispensing with pre-deposit because the invoices were old blank printed forms reused with approval, indicating compliance with the procedural requirement. Recovery of the confirmed demand was stayed during pendency of the appeal.</description>
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