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    <title>2003 (3) TMI 587 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding Modvat credit on insulating material received in a roll for a gas turbine. The denial of credit was overturned as it was deemed wrong to deny credit based on the material being in roll form for convenience. The appeal succeeded with consequential benefit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=109461</link>
      <description>The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding Modvat credit on insulating material received in a roll for a gas turbine. The denial of credit was overturned as it was deemed wrong to deny credit based on the material being in roll form for convenience. The appeal succeeded with consequential benefit.</description>
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