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    <title>2001 (2) TMI 628 - CEGAT, KOLKATA</title>
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    <description>The Appellate Tribunal allowed the appellant&#039;s appeal regarding the disallowed Modvat credit for a cartooner machine used in tube production. The Tribunal held the machine is necessary for tube manufacture under Heading 84.22, allowing the Modvat credit under Rule 57Q. The impugned orders were set aside, and the appeal was allowed with consequential relief to the appellants.</description>
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    <pubDate>Mon, 05 Feb 2001 00:00:00 +0530</pubDate>
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      <title>2001 (2) TMI 628 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=97745</link>
      <description>The Appellate Tribunal allowed the appellant&#039;s appeal regarding the disallowed Modvat credit for a cartooner machine used in tube production. The Tribunal held the machine is necessary for tube manufacture under Heading 84.22, allowing the Modvat credit under Rule 57Q. The impugned orders were set aside, and the appeal was allowed with consequential relief to the appellants.</description>
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