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of <h1>Dismissed appeal: Modvat Credit denied for capital goods acquired by separate unit</h1> The appeal was dismissed as the Modvat Credit for capital goods not used in the factory was denied since the goods were acquired by a separate unit of the ... Modvat The appeal was filed against the denial of Modvat Credit for capital goods not used in the factory. The capital goods were obtained by a separate unit owned by the same company. The appeal was dismissed as the goods were for a different manufacturing unit, so the benefit of credit was not applicable.
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