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    <title>2005 (1) TMI 521 - CESTAT, MUMBAI</title>
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    <description>DAG-154 solution was treated as an eligible input for Modvat credit under Rule 57A because it was accepted as being used in relation to the manufacturing process. The Tribunal relied on its earlier allowance of credit in the respondent&#039;s own case for machine cleaning agents and on prior decisions allowing credit on lubricating oil and greases. As the Revenue produced no material sufficient to displace those findings, the credit claim was upheld and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Fri, 07 Jan 2005 00:00:00 +0530</pubDate>
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      <title>2005 (1) TMI 521 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115868</link>
      <description>DAG-154 solution was treated as an eligible input for Modvat credit under Rule 57A because it was accepted as being used in relation to the manufacturing process. The Tribunal relied on its earlier allowance of credit in the respondent&#039;s own case for machine cleaning agents and on prior decisions allowing credit on lubricating oil and greases. As the Revenue produced no material sufficient to displace those findings, the credit claim was upheld and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Fri, 07 Jan 2005 00:00:00 +0530</pubDate>
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