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    <title>2004 (6) TMI 486 - CESTAT, NEW DELHI</title>
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    <description>Deemed Modvat credit under Notification No. 58/97-C.E. was unavailable because the supplier&#039;s invoices did not correctly disclose the invoice price, triggering the notification&#039;s express bar. The absence of a show cause notice to the supplier did not confer any enforceable right on the claimants or cure the defective invoices, and the claimants could have sought rectification from the supplier but did not do so. A cited precedent was found inapplicable because it arose in a different statutory context, and the denial of credit was upheld.</description>
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      <description>Deemed Modvat credit under Notification No. 58/97-C.E. was unavailable because the supplier&#039;s invoices did not correctly disclose the invoice price, triggering the notification&#039;s express bar. The absence of a show cause notice to the supplier did not confer any enforceable right on the claimants or cure the defective invoices, and the claimants could have sought rectification from the supplier but did not do so. A cited precedent was found inapplicable because it arose in a different statutory context, and the denial of credit was upheld.</description>
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