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<h1>Electric hoist qualifies for capital goods credit as essential for production & processing of goods. CEGAT decision upheld.</h1> The Appellate Tribunal CEGAT in New Delhi upheld that electric hoist used for material handling in a factory qualifies for capital goods credit as it is ... Modvat on capital goods The Appellate Tribunal CEGAT in New Delhi upheld the order stating that electric hoist used for material handling in a factory qualifies for capital goods credit as it is essential for production and processing of goods. The appeal by the Revenue was rejected.
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