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    <title>2004 (5) TMI 372 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant in a case involving Modvat credit on steel scrap procurement from specific suppliers. The dispute over the validity of the credit and duty demand was resolved in favor of the appellant, with the Tribunal ruling that the evidence did not support the allegations of fraudulent activities against the suppliers. The appellant&#039;s appeal was allowed, leading to the return of pre-deposit and other payments, as the Revenue&#039;s case was not substantiated.</description>
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    <pubDate>Wed, 26 May 2004 00:00:00 +0530</pubDate>
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      <title>2004 (5) TMI 372 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=111811</link>
      <description>The Tribunal found in favor of the appellant in a case involving Modvat credit on steel scrap procurement from specific suppliers. The dispute over the validity of the credit and duty demand was resolved in favor of the appellant, with the Tribunal ruling that the evidence did not support the allegations of fraudulent activities against the suppliers. The appellant&#039;s appeal was allowed, leading to the return of pre-deposit and other payments, as the Revenue&#039;s case was not substantiated.</description>
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      <pubDate>Wed, 26 May 2004 00:00:00 +0530</pubDate>
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