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    <title>2003 (9) TMI 647 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeals in all three issues concerning Modvat credit eligibility based on lost duplicate copies of invoices. The judgment emphasized that credit could be claimed using original invoices if duplicates were lost in transit, supported by evidence such as first information reports and indemnity bonds. The Tribunal rejected technical grounds like the requirement to inform authorities within 24 hours, stressing the significance of substantiating claims with appropriate documentation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113156</link>
      <description>The Tribunal allowed the appeals in all three issues concerning Modvat credit eligibility based on lost duplicate copies of invoices. The judgment emphasized that credit could be claimed using original invoices if duplicates were lost in transit, supported by evidence such as first information reports and indemnity bonds. The Tribunal rejected technical grounds like the requirement to inform authorities within 24 hours, stressing the significance of substantiating claims with appropriate documentation.</description>
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