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    <title>2000 (11) TMI 561 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit on Dandy Covers, Dryer Felt, Press Felt, Industrial Cloth and Synthetic Wire was examined as a distinct question from the earlier Patna High Court ruling, which had dealt only with limitation and the interaction between Section 11A and Rule 57I. The issue was whether these replaceable attachments used as parts of paper-making machinery qualified as inputs under the Modvat scheme or were excluded by the explanation to Rule 57A. As similar questions had already been referred in other matters, the application was treated as raising a fit question of law for reference, and the reference was allowed.</description>
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      <title>2000 (11) TMI 561 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95778</link>
      <description>Modvat credit on Dandy Covers, Dryer Felt, Press Felt, Industrial Cloth and Synthetic Wire was examined as a distinct question from the earlier Patna High Court ruling, which had dealt only with limitation and the interaction between Section 11A and Rule 57I. The issue was whether these replaceable attachments used as parts of paper-making machinery qualified as inputs under the Modvat scheme or were excluded by the explanation to Rule 57A. As similar questions had already been referred in other matters, the application was treated as raising a fit question of law for reference, and the reference was allowed.</description>
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