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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (12) TMI AT This

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2005 (12) TMI 515 - AT - Central Excise

The judgment deals with the entitlement of Modvat credit by the receiver of repaired materials on which duty has been paid by the supplier on exempted goods. The Appellate Tribunal upheld the Commissioner (Appeals) decision allowing Modvat credit, citing relevant precedents. The appeal filed by the Department was dismissed.

 

 

 

 

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