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    <title>1990 (3) TMI 172 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal allowed the appeal by M/s. Rasoi Ltd., determining that tin plates used for making containers for vegetable products qualify as packaging materials eligible for Modvat benefit. The decision emphasized the relationship between tin plates and the final product packaging, rejecting the argument that they are intermediate products. The judgment, pronounced on 7-2-1990, favored the appellant, highlighting that tin plates are indeed packaging materials in the manufacture of vegetable products.</description>
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    <pubDate>Thu, 15 Mar 1990 00:00:00 +0530</pubDate>
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      <title>1990 (3) TMI 172 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=80492</link>
      <description>The Tribunal allowed the appeal by M/s. Rasoi Ltd., determining that tin plates used for making containers for vegetable products qualify as packaging materials eligible for Modvat benefit. The decision emphasized the relationship between tin plates and the final product packaging, rejecting the argument that they are intermediate products. The judgment, pronounced on 7-2-1990, favored the appellant, highlighting that tin plates are indeed packaging materials in the manufacture of vegetable products.</description>
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      <pubDate>Thu, 15 Mar 1990 00:00:00 +0530</pubDate>
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