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    <title>2003 (12) TMI 213 - CESTAT, MUMBAI</title>
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    <description>The Tribunal rejected the appeal by M/s. Bajaj Auto Ltd. against the denial of Modvat credit due to deficiencies in invoices. The denial was upheld based on the critical importance of specific details in invoices to establish the legality of duty payments and credit claims, particularly the correlation between duty paid by the original manufacturer and credit availed by the input user. The judgment emphasized the necessity of complete and accurate documentation to support Modvat credit claims and highlighted the significance of proper recording and verification of essential details for excise duty compliance.</description>
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    <pubDate>Thu, 04 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 213 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=52540</link>
      <description>The Tribunal rejected the appeal by M/s. Bajaj Auto Ltd. against the denial of Modvat credit due to deficiencies in invoices. The denial was upheld based on the critical importance of specific details in invoices to establish the legality of duty payments and credit claims, particularly the correlation between duty paid by the original manufacturer and credit availed by the input user. The judgment emphasized the necessity of complete and accurate documentation to support Modvat credit claims and highlighted the significance of proper recording and verification of essential details for excise duty compliance.</description>
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      <pubDate>Thu, 04 Dec 2003 00:00:00 +0530</pubDate>
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