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    <title>1997 (11) TMI 322 - CEGAT, MADRAS</title>
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    <description>The Tribunal referred complex issues regarding the denial of Modvat credit on specific items, interpretation of the exclusion clause in the definition of &quot;inputs,&quot; and the extension of the exclusion of Modvat relief to parts of Machines &amp;amp; Tools to the High Court for clarification and a definitive ruling. The appellant&#039;s arguments regarding Modvat credit eligibility for Chipper Knives, Wire netting, Dandy Covers, and Woollen felts were considered, emphasizing the need for clarity on these matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90051</link>
      <description>The Tribunal referred complex issues regarding the denial of Modvat credit on specific items, interpretation of the exclusion clause in the definition of &quot;inputs,&quot; and the extension of the exclusion of Modvat relief to parts of Machines &amp;amp; Tools to the High Court for clarification and a definitive ruling. The appellant&#039;s arguments regarding Modvat credit eligibility for Chipper Knives, Wire netting, Dandy Covers, and Woollen felts were considered, emphasizing the need for clarity on these matters.</description>
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      <pubDate>Tue, 25 Nov 1997 00:00:00 +0530</pubDate>
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