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    <title>2002 (5) TMI 724 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit was held admissible on jointing sheets and asbestos packing used in manufacturing pipes and allied plant, because the goods and their use were identical to those considered in an earlier Tribunal ruling that had allowed credit on the same materials for making pipes leak proof. The Tribunal applied that prior ratio to the present case and treated the dispute as fully covered by it. The denial of credit was therefore set aside, along with the duty confirmation and penalty.</description>
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      <title>2002 (5) TMI 724 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=106346</link>
      <description>Modvat credit was held admissible on jointing sheets and asbestos packing used in manufacturing pipes and allied plant, because the goods and their use were identical to those considered in an earlier Tribunal ruling that had allowed credit on the same materials for making pipes leak proof. The Tribunal applied that prior ratio to the present case and treated the dispute as fully covered by it. The denial of credit was therefore set aside, along with the duty confirmation and penalty.</description>
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      <pubDate>Wed, 22 May 2002 00:00:00 +0530</pubDate>
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