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    <title>1999 (1) TMI 73 - CEGAT, MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=89687</link>
    <description>The tribunal allowed Modvat credit for &quot;Phosphorous bronze strips&quot; used in manufacturing telecommunication products, emphasizing that the general description of &quot;Phosphorous bronze&quot; sufficed despite lacking specific mention of strips. However, the denial of credit for the Main distribution frame, amounting to Rs. 1,000, was upheld as uncontested. The tribunal&#039;s decision aligned with past cases, accepting minor variations in input descriptions. Ultimately, the appeal was resolved in favor of granting credit for &quot;Phosphorous bronze strips&quot; while maintaining the denial of credit for the Main distribution frame.</description>
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    <pubDate>Fri, 01 Jan 1999 00:00:00 +0530</pubDate>
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      <title>1999 (1) TMI 73 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=89687</link>
      <description>The tribunal allowed Modvat credit for &quot;Phosphorous bronze strips&quot; used in manufacturing telecommunication products, emphasizing that the general description of &quot;Phosphorous bronze&quot; sufficed despite lacking specific mention of strips. However, the denial of credit for the Main distribution frame, amounting to Rs. 1,000, was upheld as uncontested. The tribunal&#039;s decision aligned with past cases, accepting minor variations in input descriptions. Ultimately, the appeal was resolved in favor of granting credit for &quot;Phosphorous bronze strips&quot; while maintaining the denial of credit for the Main distribution frame.</description>
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      <pubDate>Fri, 01 Jan 1999 00:00:00 +0530</pubDate>
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