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1996 (4) TMI 320 - AT - Central Excise

  1. 1999 (12) TMI 513 - AT
The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding Modvat benefit for CPU cards as they are components for CPU, even though not specifically declared in the Modvat declaration. The omission was considered technical, and Modvat credit was allowed.

 

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