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    <title>1999 (8) TMI 211 - CEGAT, NEW DELHI</title>
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    <description>Capital goods credit on electrical items used in textile machinery was treated as potentially admissible where the goods appeared to be components used in manufacture of man-made yarn, but their exact function required further substantiation. The matter was remanded for de novo consideration so the assessee could explain the claim and the Commissioner (Appeals) could apply the Larger Bench ruling in Jawahar Mills. The credit claim was therefore not finally rejected.</description>
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      <title>1999 (8) TMI 211 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92189</link>
      <description>Capital goods credit on electrical items used in textile machinery was treated as potentially admissible where the goods appeared to be components used in manufacture of man-made yarn, but their exact function required further substantiation. The matter was remanded for de novo consideration so the assessee could explain the claim and the Commissioner (Appeals) could apply the Larger Bench ruling in Jawahar Mills. The credit claim was therefore not finally rejected.</description>
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