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    <title>Trader Denied MODVAT/Cenvat Credit for Exported Machinery Not Used Domestically in Manufacturing.</title>
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    <description>MODVAT / Cenvat Credit – Capital Goods - Manufacturer versus trader - The appellant had only acted as a trader or as an exporter in relation to the machinery purchased by it, which had been exported and used for setting up a sugar plant in a foreign country - credit not allowed - SC</description>
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      <description>MODVAT / Cenvat Credit – Capital Goods - Manufacturer versus trader - The appellant had only acted as a trader or as an exporter in relation to the machinery purchased by it, which had been exported and used for setting up a sugar plant in a foreign country - credit not allowed - SC</description>
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