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2003 (4) TMI 196 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the disallowance of Modvat credit for Distilled Water Storage Tank and Laminated Air Flow Unit. The items were deemed eligible for capital goods credit based on their specific use in manufacturing I.V. fluids and ensuring a sterile testing environment. The decision was supported by relevant case law.
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