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    <title>2003 (12) TMI 354 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the denial of Modvat credit for saw blades used in drawing samples before further processing. Testing raw material is part of the manufacturing process, so the credit cannot be denied. The impugned order was set aside.</description>
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    <pubDate>Fri, 12 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 354 - CESTAT, MUMBAI</title>
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      <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the denial of Modvat credit for saw blades used in drawing samples before further processing. Testing raw material is part of the manufacturing process, so the credit cannot be denied. The impugned order was set aside.</description>
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      <pubDate>Fri, 12 Dec 2003 00:00:00 +0530</pubDate>
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