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    <title>2001 (5) TMI 649 - CEGAT, CHENNAI</title>
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    <description>The Tribunal upheld the Order-in-Appeal allowing Modvat credit for specific products, including Cation Resins, Anion Resins, Hydrochloric Acid, and Caustic Soda Lye. The decision relied on consistent interpretation of Modvat rules and past judgments, emphasizing the terms &quot;raw material&quot; and &quot;inputs&quot; from Apex Court decisions. By dismissing the Revenue&#039;s appeal, the Tribunal affirmed the appellant&#039;s entitlement to claim Modvat credit for the mentioned products, highlighting the importance of legal principles and precedents in resolving disputes related to tax credits and manufacturing inputs.</description>
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    <pubDate>Wed, 09 May 2001 00:00:00 +0530</pubDate>
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      <title>2001 (5) TMI 649 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=100070</link>
      <description>The Tribunal upheld the Order-in-Appeal allowing Modvat credit for specific products, including Cation Resins, Anion Resins, Hydrochloric Acid, and Caustic Soda Lye. The decision relied on consistent interpretation of Modvat rules and past judgments, emphasizing the terms &quot;raw material&quot; and &quot;inputs&quot; from Apex Court decisions. By dismissing the Revenue&#039;s appeal, the Tribunal affirmed the appellant&#039;s entitlement to claim Modvat credit for the mentioned products, highlighting the importance of legal principles and precedents in resolving disputes related to tax credits and manufacturing inputs.</description>
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