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of <h1>Tribunal: Eligibility of Assets for Modvat Credit</h1> The Tribunal held that wires and cables, along with fork lifts, were eligible for Modvat credit, while air conditioners were not considered eligible due ... Modvat on capital goods The Tribunal considered the eligibility of wires and cables, fork lifts, and air conditioners for Modvat credit. Wires and cables, as well as fork lifts, were deemed eligible. However, air conditioners were not considered eligible as they did not play a role in the manufacturing process.
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