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    <description>The Tribunal upheld the availability of MODVAT Credit to the appellant despite discrepancies in the invoices, emphasizing the importance of actual receipt and utilization of inputs in the manufacturing process over minor procedural lapses.</description>
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      <description>The Tribunal upheld the availability of MODVAT Credit to the appellant despite discrepancies in the invoices, emphasizing the importance of actual receipt and utilization of inputs in the manufacturing process over minor procedural lapses.</description>
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