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    <title>2004 (5) TMI 421 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit of Rs. 17,123 to the appellants for incorrectly claiming certain goods as capital goods. The penalty imposed was reduced to Rs. 1,000, and the original order was affirmed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112120</link>
      <description>The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit of Rs. 17,123 to the appellants for incorrectly claiming certain goods as capital goods. The penalty imposed was reduced to Rs. 1,000, and the original order was affirmed.</description>
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