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    <title>2007 (1) TMI 436 - CESTAT, NEW DELHI</title>
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    <description>Amended Modvat credit rules under Rule 57G were applied to hold that credit cannot be denied merely because duty-paying invoices were marked as &quot;customer&#039;s copy&quot; if they contained the required particulars. The amendment was treated as applicable to pending cases, and credit was supported where duty payment on inputs and their use in manufacture were undisputed. The commentary notes that the invoice defect alone was insufficient to reject credit under the revised scheme.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122195</link>
      <description>Amended Modvat credit rules under Rule 57G were applied to hold that credit cannot be denied merely because duty-paying invoices were marked as &quot;customer&#039;s copy&quot; if they contained the required particulars. The amendment was treated as applicable to pending cases, and credit was supported where duty payment on inputs and their use in manufacture were undisputed. The commentary notes that the invoice defect alone was insufficient to reject credit under the revised scheme.</description>
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