Appellate Tribunal rules in favor of appellant, grants credit for pre-amendment machinery.

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, allowing the appeal and granting credit for machinery installed before 1-3-2000 but claimed after becoming eligible post-amendment.

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The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant. The appellant received machinery before 1-3-2000 but installed it and claimed credit after becoming eligible post-amendment. The tribunal held the appellant entitled to credit and allowed the appeal with consequential benefit.

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