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    <title>2000 (1) TMI 927 - CEGAT, MUMBAI</title>
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    <description>Modvat credit on blower/electric fan, LPG storage tank and oven was supported by a subsequent Larger Bench ruling that rejected the earlier decisions relied on for disallowance and recognised credit on similar items, giving the appellant a strong prima facie case. On that basis, interim protection was justified and the impugned order was stayed absolutely until final disposal of the appeal, with the Revenue restrained from coercive recovery.</description>
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      <title>2000 (1) TMI 927 - CEGAT, MUMBAI</title>
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      <description>Modvat credit on blower/electric fan, LPG storage tank and oven was supported by a subsequent Larger Bench ruling that rejected the earlier decisions relied on for disallowance and recognised credit on similar items, giving the appellant a strong prima facie case. On that basis, interim protection was justified and the impugned order was stayed absolutely until final disposal of the appeal, with the Revenue restrained from coercive recovery.</description>
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