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    <title>2007 (2) TMI 561 - CESTAT,  NEW DELHI</title>
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    <description>The Tribunal upheld the dismissal of the appeal regarding the eligibility of Modvat/Cenvat credit on the attested triplicate copy of the invoice. The Tribunal emphasized the mandatory requirement for manufacturers to retain the triplicate copy of the invoice when claiming such credit, which was not addressed in the case law cited by the applicant. Despite arguments raised, the Tribunal found no error in its previous order and denied the application for rectification of mistake.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122928</link>
      <description>The Tribunal upheld the dismissal of the appeal regarding the eligibility of Modvat/Cenvat credit on the attested triplicate copy of the invoice. The Tribunal emphasized the mandatory requirement for manufacturers to retain the triplicate copy of the invoice when claiming such credit, which was not addressed in the case law cited by the applicant. Despite arguments raised, the Tribunal found no error in its previous order and denied the application for rectification of mistake.</description>
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