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    <title>2002 (11) TMI 707 - CEGAT, MUMBAI</title>
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    <description>Where Modvat credit on yarn had not been availed under Rule 57A and Rule 57G, the procedural bar in Rule 57F(4) did not apply to movement of goods to a job worker or to the related re-credit, subject to verification of that factual position. The text notes that the assessee&#039;s contention had merit on the material before the Tribunal, but the asserted non-availment of credit required factual confirmation before full relief could follow. The matter was therefore remitted only for limited factual verification, and relief was confined to that extent.</description>
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    <pubDate>Thu, 07 Nov 2002 00:00:00 +0530</pubDate>
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      <title>2002 (11) TMI 707 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=109197</link>
      <description>Where Modvat credit on yarn had not been availed under Rule 57A and Rule 57G, the procedural bar in Rule 57F(4) did not apply to movement of goods to a job worker or to the related re-credit, subject to verification of that factual position. The text notes that the assessee&#039;s contention had merit on the material before the Tribunal, but the asserted non-availment of credit required factual confirmation before full relief could follow. The matter was therefore remitted only for limited factual verification, and relief was confined to that extent.</description>
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      <pubDate>Thu, 07 Nov 2002 00:00:00 +0530</pubDate>
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