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2009 (3) TMI 532 - PUNJAB & HARYANA HIGH COURTMODVAT Credit- The appellant availed MODVAT credit on spare parts of two chilling plants. The department rejected the credit stating that the items were covered under Chapter Heading 84.15 and were not entitled for MODVAT credit. The appellant submitted that items were covered under Chapter Heading 84.18, and this heading was not mentioned in the exclusions of admissible MODVAT Credit. Court dismissed the appeal stating that it was only a printing error that Chapter Heading 84.18 was skipped in the exclusions of admissible MODVAT Credit.
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