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    <title>2002 (4) TMI 615 - CEGAT, BANGALORE</title>
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    <description>Modvat credit was treated as admissible on lubricants, unsaturated polyester resin, Nalcool and polytetra fluoro ethylene tape. The first three items were covered by earlier Tribunal rulings allowing credit on similar facts, and the same reasoning was extended by analogy to the tape used to prevent leakage in pipes. Credit was therefore allowed under Rule 57Q of the Central Excise Rules, 1944, on all disputed items.</description>
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      <title>2002 (4) TMI 615 - CEGAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=104204</link>
      <description>Modvat credit was treated as admissible on lubricants, unsaturated polyester resin, Nalcool and polytetra fluoro ethylene tape. The first three items were covered by earlier Tribunal rulings allowing credit on similar facts, and the same reasoning was extended by analogy to the tape used to prevent leakage in pipes. Credit was therefore allowed under Rule 57Q of the Central Excise Rules, 1944, on all disputed items.</description>
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