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    <title>2003 (2) TMI 346 - CEGAT, NEW DELHI</title>
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    <description>The appellate tribunal upheld the disallowance of excess Modvat credit taken by the appellant due to processed inputs received beyond the prescribed time limit. However, the tribunal set aside the disallowance of specific Modvat credits and the imposed penalty, directing a re-examination by the original authority on those credits and granting the appellants a fair hearing opportunity.</description>
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    <pubDate>Wed, 26 Feb 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=108437</link>
      <description>The appellate tribunal upheld the disallowance of excess Modvat credit taken by the appellant due to processed inputs received beyond the prescribed time limit. However, the tribunal set aside the disallowance of specific Modvat credits and the imposed penalty, directing a re-examination by the original authority on those credits and granting the appellants a fair hearing opportunity.</description>
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