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    <title>2002 (9) TMI 784 - CEGAT, NEW DELHI</title>
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    <description>An earlier order rejecting rectification was recalled because the record showed the appellant&#039;s contention about loss of the duplicate invoice and request to claim Modvat credit on the original invoice had not been properly appreciated. The original authority had also not decided the credit application on merits in a manner consistent with quasi-judicial duty. As the admissibility of credit on original invoices required fresh consideration, the lower orders were set aside and the matter was remanded for fresh adjudication in accordance with law and natural justice.</description>
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      <title>2002 (9) TMI 784 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=109183</link>
      <description>An earlier order rejecting rectification was recalled because the record showed the appellant&#039;s contention about loss of the duplicate invoice and request to claim Modvat credit on the original invoice had not been properly appreciated. The original authority had also not decided the credit application on merits in a manner consistent with quasi-judicial duty. As the admissibility of credit on original invoices required fresh consideration, the lower orders were set aside and the matter was remanded for fresh adjudication in accordance with law and natural justice.</description>
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