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2004 (1) TMI 590 - AT - Central Excise
The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Department, disallowing Modvat credit for storage vessels/tanks classified under Headings 73.09 and 73.11 as they were not intentionally included under Rule 57Q. The Commissioner (Appeals) decision was set aside. (2004 (1) TMI 590 - CESTAT, MUMBAI)
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