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    <title>2003 (10) TMI 596 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the extension of capital goods credit on items used for power transmission, rejecting the Revenue&#039;s challenge. It also allowed credit on goods acquired before the commencement of production, citing the relevant prohibition date and the actual production start date. Consequently, the Tribunal ruled in favor of the respondents, affirming their entitlement to the credit.</description>
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    <pubDate>Thu, 30 Oct 2003 00:00:00 +0530</pubDate>
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      <title>2003 (10) TMI 596 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=113741</link>
      <description>The Tribunal upheld the extension of capital goods credit on items used for power transmission, rejecting the Revenue&#039;s challenge. It also allowed credit on goods acquired before the commencement of production, citing the relevant prohibition date and the actual production start date. Consequently, the Tribunal ruled in favor of the respondents, affirming their entitlement to the credit.</description>
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