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    <title>2012 (10) TMI 419 - CESTAT, NEW DELHI</title>
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    <description>The appellate court set aside the decision denying modvat credit to the appellant and remanded the case for further review. The court emphasized that the denial should be specific to transactions where goods were not actually supplied, rather than applying a blanket denial to all cases. The Revenue was directed to investigate and determine inadmissible modvat credit based on specific instances where goods were not supplied, allowing for a more targeted approach in assessing the disputed credit issue.</description>
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      <title>2012 (10) TMI 419 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=217481</link>
      <description>The appellate court set aside the decision denying modvat credit to the appellant and remanded the case for further review. The court emphasized that the denial should be specific to transactions where goods were not actually supplied, rather than applying a blanket denial to all cases. The Revenue was directed to investigate and determine inadmissible modvat credit based on specific instances where goods were not supplied, allowing for a more targeted approach in assessing the disputed credit issue.</description>
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