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    <title>2000 (6) TMI 426 - CEGAT, CHENNAI</title>
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    <description>Registry defects having been cured, the Tribunal recalled the earlier dismissal and restored the appeals for disposal on merits. On merits, Modvat credit on spare parts, components and accessories used in machines installed before 1-3-1994 was held admissible, the issue being covered by earlier Tribunal decisions already followed by the authorities. No basis was found to depart from that settled view, so the Revenue&#039;s challenge failed and the credit benefit was sustained.</description>
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      <title>2000 (6) TMI 426 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95658</link>
      <description>Registry defects having been cured, the Tribunal recalled the earlier dismissal and restored the appeals for disposal on merits. On merits, Modvat credit on spare parts, components and accessories used in machines installed before 1-3-1994 was held admissible, the issue being covered by earlier Tribunal decisions already followed by the authorities. No basis was found to depart from that settled view, so the Revenue&#039;s challenge failed and the credit benefit was sustained.</description>
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