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    <title>2004 (8) TMI 537 - CESTAT, NEW DELHI</title>
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    <description>The appeal pertained to the denial of Modvat credit to the appellants due to the use of a duplicate copy of the Bill of Entry instead of the required triplicate copy. Despite losing the triplicate copy during transit, the appellants had evidence of duty payment. The Tribunal upheld the appellants&#039; claim, allowing the appeal and setting aside the denial of credit. The impugned order was deemed unsustainable, and any consequential relief permissible under the law was granted to the appellants.</description>
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      <title>2004 (8) TMI 537 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114371</link>
      <description>The appeal pertained to the denial of Modvat credit to the appellants due to the use of a duplicate copy of the Bill of Entry instead of the required triplicate copy. Despite losing the triplicate copy during transit, the appellants had evidence of duty payment. The Tribunal upheld the appellants&#039; claim, allowing the appeal and setting aside the denial of credit. The impugned order was deemed unsustainable, and any consequential relief permissible under the law was granted to the appellants.</description>
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