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    <title>2004 (12) TMI 543 - CESTAT, NEW DELHI</title>
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    <description>Modvat credit could not be denied on differential duty paid on copper scrap cleared for job work under Rule 57F(4) when the duty payment itself was undisputed. Once the duty on the scrap was accepted as paid, the Revenue had no basis to refuse credit of the same amount on the goods received back from the job worker. The denial of Modvat credit was therefore unsustainable, and the appeal was allowed.</description>
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    <pubDate>Wed, 01 Dec 2004 00:00:00 +0530</pubDate>
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      <title>2004 (12) TMI 543 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115802</link>
      <description>Modvat credit could not be denied on differential duty paid on copper scrap cleared for job work under Rule 57F(4) when the duty payment itself was undisputed. Once the duty on the scrap was accepted as paid, the Revenue had no basis to refuse credit of the same amount on the goods received back from the job worker. The denial of Modvat credit was therefore unsustainable, and the appeal was allowed.</description>
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      <pubDate>Wed, 01 Dec 2004 00:00:00 +0530</pubDate>
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