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    <title>1995 (12) TMI 147 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit on dry ice used by an ice cream manufacturer to place the product in marketable condition was held admissible. The Tribunal followed its earlier view that solid carbon-di-oxide used in containers for transporting ice cream and kulfi to market qualified for credit, and applied that binding reasoning to the present facts. On that basis, the impugned order was found unsustainable and the appeal was allowed.</description>
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      <title>1995 (12) TMI 147 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84890</link>
      <description>Modvat credit on dry ice used by an ice cream manufacturer to place the product in marketable condition was held admissible. The Tribunal followed its earlier view that solid carbon-di-oxide used in containers for transporting ice cream and kulfi to market qualified for credit, and applied that binding reasoning to the present facts. On that basis, the impugned order was found unsustainable and the appeal was allowed.</description>
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