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    <title>1999 (5) TMI 309 - CEGAT, MADRAS</title>
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    <description>Modvat credit for a speed frame used in cotton yarn manufacture was treated as requiring reconsideration because the machine operated only after the carding, combing and drawing stages and was viewed as comparable to draw frames considered in earlier decisions. On that basis, the existing orders were found unsustainable, and both the appellate and original orders were set aside. The matter was remanded to the original authority for de novo consideration on the same lines.</description>
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      <title>1999 (5) TMI 309 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=92961</link>
      <description>Modvat credit for a speed frame used in cotton yarn manufacture was treated as requiring reconsideration because the machine operated only after the carding, combing and drawing stages and was viewed as comparable to draw frames considered in earlier decisions. On that basis, the existing orders were found unsustainable, and both the appellate and original orders were set aside. The matter was remanded to the original authority for de novo consideration on the same lines.</description>
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