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    <title>2008 (2) TMI 267 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision to allow Modvat credit for inputs used in manufacturing, based on evidence and lack of verification of raw material shortage. The appeal by the Revenue was dismissed, affirming the Commissioner (Appeals) decision in favor of the respondent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30519</link>
      <description>The Tribunal upheld the decision to allow Modvat credit for inputs used in manufacturing, based on evidence and lack of verification of raw material shortage. The appeal by the Revenue was dismissed, affirming the Commissioner (Appeals) decision in favor of the respondent.</description>
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