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    <title>2005 (1) TMI 428 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=114859</link>
    <description>The tribunal directed the appellants to pre-deposit Rs. 52,000, with a stay on the recovery of the balance amount upon compliance within two months. The tribunal considered the validity of Modvat credit based on invoices from unregistered dealers and the denial of credit for missing details in invoices from Atma Steel Limited. Despite the department&#039;s objections regarding discrepancies in premises, the tribunal found in favor of the appellants, emphasizing compliance with necessary invoice particulars and allowing credit for the disputed invoices.</description>
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    <pubDate>Mon, 03 Jan 2005 00:00:00 +0530</pubDate>
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      <title>2005 (1) TMI 428 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114859</link>
      <description>The tribunal directed the appellants to pre-deposit Rs. 52,000, with a stay on the recovery of the balance amount upon compliance within two months. The tribunal considered the validity of Modvat credit based on invoices from unregistered dealers and the denial of credit for missing details in invoices from Atma Steel Limited. Despite the department&#039;s objections regarding discrepancies in premises, the tribunal found in favor of the appellants, emphasizing compliance with necessary invoice particulars and allowing credit for the disputed invoices.</description>
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