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    <title>2003 (1) TMI 546 - CEGAT, NEW DELHI</title>
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    <description>The appeal against disallowance of Modvat credit of Rs. 88,551 for June 1998 was rejected by the Tribunal. It was held that Modvat credit cannot be claimed on an endorsed bill of entry without endorsement by the Head Office to the sub-office, consistent with established case law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=108416</link>
      <description>The appeal against disallowance of Modvat credit of Rs. 88,551 for June 1998 was rejected by the Tribunal. It was held that Modvat credit cannot be claimed on an endorsed bill of entry without endorsement by the Head Office to the sub-office, consistent with established case law.</description>
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