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    <title>2007 (9) TMI 603 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order denying Modvat credit to the appellant due to lack of necessary declarations and failure to provide evidence of actual use of items claimed for credit. The matter was remanded to the adjudicating authority for fresh consideration after the appellant produced necessary declarations and evidence supporting their claims. The Tribunal emphasized the importance of complying with procedural requirements and substantiating claims, ultimately allowing for a re-examination of the case.</description>
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      <description>The Tribunal set aside the impugned order denying Modvat credit to the appellant due to lack of necessary declarations and failure to provide evidence of actual use of items claimed for credit. The matter was remanded to the adjudicating authority for fresh consideration after the appellant produced necessary declarations and evidence supporting their claims. The Tribunal emphasized the importance of complying with procedural requirements and substantiating claims, ultimately allowing for a re-examination of the case.</description>
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