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    <title>Credit on Triplicate Bill of Entry Allowed; MODVAT Rules Do Not Require Original or Duplicate.</title>
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    <description>There is no reason to deny the credit taken on a triplicate copy of the bill of entry when the connected provision in the MODVAT rules refers merely to ‘bill of entry’. Thus, disallowance is without any basis and is set aside. - AT</description>
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