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    <title>2005 (1) TMI 562 - CESTAT, NEW DELHI</title>
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    <description>Modvat credit was not admissible where the supporting invoices did not meet the prescribed documentary requirements and some invoices were not in the assessee&#039;s name. The limited relaxation permitting credit on the original invoice after loss of the duplicate in transit was unavailable because no request had been made to the proper officer and the invoices were not shown to belong to the assessee. Credit was therefore rightly denied.</description>
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      <title>2005 (1) TMI 562 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=116107</link>
      <description>Modvat credit was not admissible where the supporting invoices did not meet the prescribed documentary requirements and some invoices were not in the assessee&#039;s name. The limited relaxation permitting credit on the original invoice after loss of the duplicate in transit was unavailable because no request had been made to the proper officer and the invoices were not shown to belong to the assessee. Credit was therefore rightly denied.</description>
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