Tribunal Denies MODVAT Credit for Consignment Split Due to Rule 52A(4) Violation Using Invalid Photocopies.

Denial of MODVAT Credit - split of consignment - Tribunal was correct in denying the Modvat Credit in respect of clearance made in violation of Rule 52A(4) based on photocopies of documents, which we hold is no document at all as per the Rules - HC .....

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