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    <title>2004 (11) TMI 472 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in the case involving denial of Modvat credit for not receiving inputs in the factory. The appellants, engaged in manufacturing motor vehicle parts, demonstrated that the coils claimed for credit were sent to cutters, converted into sheets, and used in manufacturing final products cleared with duty payment. As the appellants provided evidence supporting their claim, the Tribunal set aside the demand and consequential penalties, allowing the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115783</link>
      <description>The Tribunal ruled in favor of the appellants in the case involving denial of Modvat credit for not receiving inputs in the factory. The appellants, engaged in manufacturing motor vehicle parts, demonstrated that the coils claimed for credit were sent to cutters, converted into sheets, and used in manufacturing final products cleared with duty payment. As the appellants provided evidence supporting their claim, the Tribunal set aside the demand and consequential penalties, allowing the appeals.</description>
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