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    <title>2000 (1) TMI 510 - CEGAT, MUMBAI</title>
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    <description>Measuring instruments were treated as eligible for Modvat credit as inputs under Rule 57A after the claim under Rule 57Q as capital goods had been rejected. The Tribunal followed an earlier Third Member decision on the same point, treating that precedent as binding and declining to take a different view on credit eligibility. On that basis, the assessee&#039;s claim was accepted and the departmental appeals were rejected.</description>
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      <title>2000 (1) TMI 510 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95570</link>
      <description>Measuring instruments were treated as eligible for Modvat credit as inputs under Rule 57A after the claim under Rule 57Q as capital goods had been rejected. The Tribunal followed an earlier Third Member decision on the same point, treating that precedent as binding and declining to take a different view on credit eligibility. On that basis, the assessee&#039;s claim was accepted and the departmental appeals were rejected.</description>
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