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    <title>2002 (12) TMI 171 - CEGAT, CHENNAI</title>
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    <description>Modvat credit could not be denied where the invoices contained the prescribed particulars and the duty-paid nature of the inputs was not disputed. The only objection was the endorsement &quot;not for sale&quot; and the reference to &quot;A/c M/s. IPL&quot;, but those markings did not make the invoices defective for credit purposes. The Tribunal also followed an earlier decision on the same notification and identical issue. On that basis, the credit claim was upheld and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Fri, 13 Dec 2002 00:00:00 +0530</pubDate>
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      <title>2002 (12) TMI 171 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=51757</link>
      <description>Modvat credit could not be denied where the invoices contained the prescribed particulars and the duty-paid nature of the inputs was not disputed. The only objection was the endorsement &quot;not for sale&quot; and the reference to &quot;A/c M/s. IPL&quot;, but those markings did not make the invoices defective for credit purposes. The Tribunal also followed an earlier decision on the same notification and identical issue. On that basis, the credit claim was upheld and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Fri, 13 Dec 2002 00:00:00 +0530</pubDate>
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