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<h1>Appellate Tribunal overturns decision, allows Modvat credit for machinery items.</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal, overturning the decision to deny Modvat credit for machinery items such as Bar Code system and ... Cenvat/Modvat - Capital goods The Appellate Tribunal CESTAT, Mumbai ruled that Modvat credit for machinery items like Bar Code system and parts used for tracking raw materials cannot be denied. The appeal was allowed, setting aside the impugned order.
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