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    <title>2010 (9) TMI 867 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court upheld the decision of the Tribunal to allow Modvat credit based on photocopies of invoices, as verified by Range Superintendent, dismissing the appellant&#039;s challenge. The Court emphasized the Tribunal&#039;s authority in verifying documentation and concluded that the appeal lacked substance. The judgment did not address the demand for interest under Rule 12 of Cenvat Credit Rules, focusing primarily on the Modvat credit issue. Additionally, the Court affirmed the Tribunal&#039;s modification of the order without finding any breach of law or regulations, underscoring the Tribunal&#039;s final authority in such matters.</description>
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    <pubDate>Tue, 28 Sep 2010 00:00:00 +0530</pubDate>
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      <title>2010 (9) TMI 867 - CHHATTISGARH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=210725</link>
      <description>The High Court upheld the decision of the Tribunal to allow Modvat credit based on photocopies of invoices, as verified by Range Superintendent, dismissing the appellant&#039;s challenge. The Court emphasized the Tribunal&#039;s authority in verifying documentation and concluded that the appeal lacked substance. The judgment did not address the demand for interest under Rule 12 of Cenvat Credit Rules, focusing primarily on the Modvat credit issue. Additionally, the Court affirmed the Tribunal&#039;s modification of the order without finding any breach of law or regulations, underscoring the Tribunal&#039;s final authority in such matters.</description>
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