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2002 (12) TMI 483 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding classification of unmachined castings as automotive parts under Chapter 84. Inputs were correctly classified under Chapter 73, not Chapter 84. The claim for Modvat credit was upheld based on further manufacturing involved. The show cause notice allegations were not sustained. The appeal was allowed, and irrelevant issues discussed during proceedings were not considered.

 

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