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    <title>2000 (1) TMI 241 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit under Rule 57A of the Central Excise Rules was considered admissible on parts of cabinets used for display monitors where the declaration had been filed for cabinets. The lower appellate authority allowed the credit by relying on the Tribunal&#039;s earlier final order in the respondents&#039; own case, and the issue was treated as identical to the earlier dispute. As the Revenue did not dispute that the present matter matched the prior one, the credit was accepted and the Revenue&#039;s appeal was rejected.</description>
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      <title>2000 (1) TMI 241 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93254</link>
      <description>Modvat credit under Rule 57A of the Central Excise Rules was considered admissible on parts of cabinets used for display monitors where the declaration had been filed for cabinets. The lower appellate authority allowed the credit by relying on the Tribunal&#039;s earlier final order in the respondents&#039; own case, and the issue was treated as identical to the earlier dispute. As the Revenue did not dispute that the present matter matched the prior one, the credit was accepted and the Revenue&#039;s appeal was rejected.</description>
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      <pubDate>Fri, 14 Jan 2000 00:00:00 +0530</pubDate>
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