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    <title>1999 (11) TMI 236 - CEGAT, NEW DELHI</title>
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    <description>The appeal by the Revenue regarding Modvat credit on L.T. Bus Duct was rejected as the Tribunal followed precedent allowing such credit. In the second appeal by the assessee, the disallowance of Modvat credit on certain items due to lack of declaration was overturned. The Tribunal found that the disallowance was unjustified as it was not related to the lack of declaration but other factors. Both appeals were disposed of favorably for the parties, with detailed reasoning provided by the Tribunal for each decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92810</link>
      <description>The appeal by the Revenue regarding Modvat credit on L.T. Bus Duct was rejected as the Tribunal followed precedent allowing such credit. In the second appeal by the assessee, the disallowance of Modvat credit on certain items due to lack of declaration was overturned. The Tribunal found that the disallowance was unjustified as it was not related to the lack of declaration but other factors. Both appeals were disposed of favorably for the parties, with detailed reasoning provided by the Tribunal for each decision.</description>
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