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    <title>1997 (7) TMI 363 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit was admissible on Molywire used as an input in the manufacture of electric bulbs and tubes under Rule 57A of the Central Excise Rules. The Tribunal noted that the issue had already been decided in the assessee&#039;s own case and followed those binding and persuasive decisions, holding that the denial of credit was not sustainable. The credit denial was therefore set aside in favour of the assessee.</description>
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    <pubDate>Thu, 17 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 363 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87371</link>
      <description>Modvat credit was admissible on Molywire used as an input in the manufacture of electric bulbs and tubes under Rule 57A of the Central Excise Rules. The Tribunal noted that the issue had already been decided in the assessee&#039;s own case and followed those binding and persuasive decisions, holding that the denial of credit was not sustainable. The credit denial was therefore set aside in favour of the assessee.</description>
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      <pubDate>Thu, 17 Jul 1997 00:00:00 +0530</pubDate>
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