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    <description>The Tribunal directed a review of the denial of Modvat credit based on the acceptance of the revised income tax return by the authorities. The judgment emphasized the importance of providing evidence of acceptance and relevant provisions of law in such cases. Both appeals were disposed of with the decision to remand the matter for further consideration based on the clarification and acceptance of the revised income tax return.</description>
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      <description>The Tribunal directed a review of the denial of Modvat credit based on the acceptance of the revised income tax return by the authorities. The judgment emphasized the importance of providing evidence of acceptance and relevant provisions of law in such cases. Both appeals were disposed of with the decision to remand the matter for further consideration based on the clarification and acceptance of the revised income tax return.</description>
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