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    <title>1999 (6) TMI 296 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision that the value of both daisy wheels in bilingual electronic typewriters should be included in the assessable value. The appellants&#039; argument that the second language daisy wheel was an accessory, not essential, was dismissed. The Tribunal allowed the appellants to pursue Modvat credit claims regarding the second language daisy wheel, emphasizing that the lack of prior declaration should not automatically deny the credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=94419</link>
      <description>The Tribunal upheld the decision that the value of both daisy wheels in bilingual electronic typewriters should be included in the assessable value. The appellants&#039; argument that the second language daisy wheel was an accessory, not essential, was dismissed. The Tribunal allowed the appellants to pursue Modvat credit claims regarding the second language daisy wheel, emphasizing that the lack of prior declaration should not automatically deny the credit.</description>
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