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    <title>1998 (4) TMI 232 - CEGAT, NEW DELHI</title>
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    <description>In a stay application on denial of Modvat credit under Rule 57Q, the tribunal examined whether the disputed items could be correlated with their nature, function and use in the manufacturing process. Because immediate co-relation was difficult on the available materials, relief was granted only for the items shown to be covered. Partial waiver was allowed, a partial deposit was directed, and recovery of the balance was stayed pending disposal of the appeal.</description>
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      <title>1998 (4) TMI 232 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88652</link>
      <description>In a stay application on denial of Modvat credit under Rule 57Q, the tribunal examined whether the disputed items could be correlated with their nature, function and use in the manufacturing process. Because immediate co-relation was difficult on the available materials, relief was granted only for the items shown to be covered. Partial waiver was allowed, a partial deposit was directed, and recovery of the balance was stayed pending disposal of the appeal.</description>
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