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    <title>1999 (4) TMI 191 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit on wired chassis manufactured in one unit and cleared to another integrated unit for use in dutiable television sets was treated as admissible. The denial based on the assessee&#039;s not following the prescribed procedure was found unsustainable because the departmental authorities were aware of the inter-unit transfers and the assessee had sought recognition of the Modvat position by correspondence. The benefit already available for chassis used in dutiable final products was directed to be extended, and the admissible amount was to be adjusted against the demand.</description>
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    <pubDate>Tue, 20 Apr 1999 00:00:00 +0530</pubDate>
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      <title>1999 (4) TMI 191 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90960</link>
      <description>Modvat credit on wired chassis manufactured in one unit and cleared to another integrated unit for use in dutiable television sets was treated as admissible. The denial based on the assessee&#039;s not following the prescribed procedure was found unsustainable because the departmental authorities were aware of the inter-unit transfers and the assessee had sought recognition of the Modvat position by correspondence. The benefit already available for chassis used in dutiable final products was directed to be extended, and the admissible amount was to be adjusted against the demand.</description>
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      <pubDate>Tue, 20 Apr 1999 00:00:00 +0530</pubDate>
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