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    <title>1998 (7) TMI 256 - CEGAT, NEW DELHI</title>
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    <description>The case involved disputes over the admissibility of Modvat credit on blow bars, stranded wire, bottom covers, white K. Accomon L.C., and Fire crete super in relation to capital goods. The Tribunal emphasized the necessity of factual assessments regarding the items&#039; usage in the manufacturing process and their proximity to the factory. It highlighted the significance of legal interpretations and proper reasoning in determining the eligibility of Modvat credit on capital goods. The matter was remanded to the original authority for further examination based on factual observations and hearing the assessees.</description>
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      <title>1998 (7) TMI 256 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89793</link>
      <description>The case involved disputes over the admissibility of Modvat credit on blow bars, stranded wire, bottom covers, white K. Accomon L.C., and Fire crete super in relation to capital goods. The Tribunal emphasized the necessity of factual assessments regarding the items&#039; usage in the manufacturing process and their proximity to the factory. It highlighted the significance of legal interpretations and proper reasoning in determining the eligibility of Modvat credit on capital goods. The matter was remanded to the original authority for further examination based on factual observations and hearing the assessees.</description>
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