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    <title>2004 (2) TMI 227 - CESTAT, MUMBAI</title>
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    <description>Modvat credit was treated as admissible where the dealer&#039;s invoice, read together with the manufacturer&#039;s endorsed invoice, contained the necessary particulars of the excisable goods, the manufacturer, and duty payment, and the lower authorities had not identified any defect in the supporting documents. The composite set of documents satisfied the notification requirements. Credit taken on xerox copies of invoices was not supported by admissible duty-paying documents, so denial of credit for that portion was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53180</link>
      <description>Modvat credit was treated as admissible where the dealer&#039;s invoice, read together with the manufacturer&#039;s endorsed invoice, contained the necessary particulars of the excisable goods, the manufacturer, and duty payment, and the lower authorities had not identified any defect in the supporting documents. The composite set of documents satisfied the notification requirements. Credit taken on xerox copies of invoices was not supported by admissible duty-paying documents, so denial of credit for that portion was upheld.</description>
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      <pubDate>Wed, 11 Feb 2004 00:00:00 +0530</pubDate>
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