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of <h1>Appeal Dismissed: Remote Control Duty Eligible for Modvat Credit</h1> The appeal challenging duty paid on battery cells for remote controls in TV sets as eligible for Modvat credit was dismissed by the Tribunal. They ruled ... Modvat The appeal questioned duty paid on battery cells for remote controls in TV sets as eligible for Modvat credit. The Tribunal held that remote controls are essential components, eligible for credit, even if TV sets can function without them. The appeal was dismissed.
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