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    <title>2005 (1) TMI 694 - CESTAT, DELHI</title>
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    <description>The Appellate Tribunal CESTAT, DELHI upheld the impugned order granting Modvat credit on broken glass bottles. The Tribunal found that the value of broken glass bottles had been correctly added by the respondents in the assessable value of goods, as per the Commissioner (Appeals) findings and legal precedent. Despite the Revenue&#039;s contention, the Tribunal dismissed the appeal, emphasizing the respondents&#039; compliance and entitlement to claim the credit, as supported by established law and prior judgments. The decision underscored the significance of accurate assessment and adherence to Modvat credit regulations in determining case outcomes.</description>
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    <pubDate>Fri, 14 Jan 2005 00:00:00 +0530</pubDate>
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      <title>2005 (1) TMI 694 - CESTAT, DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=175654</link>
      <description>The Appellate Tribunal CESTAT, DELHI upheld the impugned order granting Modvat credit on broken glass bottles. The Tribunal found that the value of broken glass bottles had been correctly added by the respondents in the assessable value of goods, as per the Commissioner (Appeals) findings and legal precedent. Despite the Revenue&#039;s contention, the Tribunal dismissed the appeal, emphasizing the respondents&#039; compliance and entitlement to claim the credit, as supported by established law and prior judgments. The decision underscored the significance of accurate assessment and adherence to Modvat credit regulations in determining case outcomes.</description>
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      <pubDate>Fri, 14 Jan 2005 00:00:00 +0530</pubDate>
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