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    <title>2007 (1) TMI 433 - CESTAT, NEW DELHI</title>
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    <description>The appeal against the disallowance of Modvat credit was dismissed by the tribunal. The appellant&#039;s claim for credit on invoices not in their name lacked evidence of goods processed and received. Additionally, the credit on structural items was denied due to insufficient proof of their usage in machine repair. The tribunal upheld the denial of credit as the appellant failed to substantiate their claims, resulting in the dismissal of the appeal on 8-2-07.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122191</link>
      <description>The appeal against the disallowance of Modvat credit was dismissed by the tribunal. The appellant&#039;s claim for credit on invoices not in their name lacked evidence of goods processed and received. Additionally, the credit on structural items was denied due to insufficient proof of their usage in machine repair. The tribunal upheld the denial of credit as the appellant failed to substantiate their claims, resulting in the dismissal of the appeal on 8-2-07.</description>
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