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    <title>2011 (6) TMI 349 - CESTAT, AHEMDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad, allowed the Revenue&#039;s appeal against the Commissioner&#039;s order, remanding the case for a detailed examination. The issue revolved around whether certain items could be classified as eligible capital goods for modvat credit, in line with a Larger Bench decision. The Tribunal found that the adjudicating authority had not adequately assessed the use of the items in question, leading to the decision to remand the appeals for reconsideration based on the legal principles outlined in the precedent case.</description>
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    <pubDate>Fri, 10 Jun 2011 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT, Ahmedabad, allowed the Revenue&#039;s appeal against the Commissioner&#039;s order, remanding the case for a detailed examination. The issue revolved around whether certain items could be classified as eligible capital goods for modvat credit, in line with a Larger Bench decision. The Tribunal found that the adjudicating authority had not adequately assessed the use of the items in question, leading to the decision to remand the appeals for reconsideration based on the legal principles outlined in the precedent case.</description>
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