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    <title>2005 (4) TMI 438 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, Bangalore allowed the appeal and set aside the impugned order, ruling in favor of the appellant regarding the eligibility of Modvat credit for plastic spoons supplied with the product &quot;Robin Blue.&quot; The Tribunal distinguished between essential components and accessories, emphasizing that the plastic spoons were eligible for Modvat credit based on legal precedents and arguments presented during the proceedings. This decision clarified the eligibility criteria for Modvat credit for accompanying products like plastic spoons, highlighting the importance of legal interpretations and precedents in such matters.</description>
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    <pubDate>Fri, 01 Apr 2005 00:00:00 +0530</pubDate>
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      <title>2005 (4) TMI 438 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=116201</link>
      <description>The Appellate Tribunal CESTAT, Bangalore allowed the appeal and set aside the impugned order, ruling in favor of the appellant regarding the eligibility of Modvat credit for plastic spoons supplied with the product &quot;Robin Blue.&quot; The Tribunal distinguished between essential components and accessories, emphasizing that the plastic spoons were eligible for Modvat credit based on legal precedents and arguments presented during the proceedings. This decision clarified the eligibility criteria for Modvat credit for accompanying products like plastic spoons, highlighting the importance of legal interpretations and precedents in such matters.</description>
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      <pubDate>Fri, 01 Apr 2005 00:00:00 +0530</pubDate>
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