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    <description>The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner (Appeals)&#039; decision allowing Modvat credit on panels as they were considered components of a generating set and qualified as capital goods. The Revenue&#039;s appeal was rejected.</description>
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      <description>The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner (Appeals)&#039; decision allowing Modvat credit on panels as they were considered components of a generating set and qualified as capital goods. The Revenue&#039;s appeal was rejected.</description>
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