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    <title>2006 (1) TMI 324 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=117197</link>
    <description>The Tribunal overturned the denial of Modvat credit on DPC wires used in manufacturing coils for old transformers repaired without duty payment. The appellants had paid duty on coils used in repairing transformers, and the Tribunal deemed the denial of Modvat credit unjust, citing double taxation concerns. Relying on legal precedents and emphasizing the technical nature of the issue, the Tribunal set aside the impugned order, allowing the appeals with any consequential relief.</description>
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    <pubDate>Mon, 02 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 324 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=117197</link>
      <description>The Tribunal overturned the denial of Modvat credit on DPC wires used in manufacturing coils for old transformers repaired without duty payment. The appellants had paid duty on coils used in repairing transformers, and the Tribunal deemed the denial of Modvat credit unjust, citing double taxation concerns. Relying on legal precedents and emphasizing the technical nature of the issue, the Tribunal set aside the impugned order, allowing the appeals with any consequential relief.</description>
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      <pubDate>Mon, 02 Jan 2006 00:00:00 +0530</pubDate>
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