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    <title>2001 (3) TMI 588 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai dismissed the appeals regarding duty demanded on parts of internal combustion engines brought without payment of duty. The Tribunal ruled that Modvat credit could not be denied for non-compliance with procedures when duty was not paid initially due to exemption. Appeals were dismissed.</description>
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      <description>The Appellate Tribunal CEGAT, Mumbai dismissed the appeals regarding duty demanded on parts of internal combustion engines brought without payment of duty. The Tribunal ruled that Modvat credit could not be denied for non-compliance with procedures when duty was not paid initially due to exemption. Appeals were dismissed.</description>
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