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    <description>The Tribunal confirmed the demand of duty for short-supplied goods but imposed a penalty for the delay in reversing the credit. The denial of credit for goods delivered in pallets was overturned, emphasizing the distinction between duty paid and duty payable. The Tribunal set aside the denial of Modvat credit for packing-related issues, finding no justification for such denial.</description>
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      <description>The Tribunal confirmed the demand of duty for short-supplied goods but imposed a penalty for the delay in reversing the credit. The denial of credit for goods delivered in pallets was overturned, emphasizing the distinction between duty paid and duty payable. The Tribunal set aside the denial of Modvat credit for packing-related issues, finding no justification for such denial.</description>
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