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    <title>2005 (8) TMI 700 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the appellants are not eligible for Modvat credit for explosives used in mines, citing the Apex Court judgment in CCE v. J.K. Udaipur Udyog Ltd. Previous judgments were considered, leading to the rejection of the appeals without imposing a penalty. The Tribunal found that the issue is settled based on legal precedents, ultimately denying the appellants&#039; claims for Modvat credit for explosives used in mines.</description>
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      <title>2005 (8) TMI 700 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=187998</link>
      <description>The Tribunal held that the appellants are not eligible for Modvat credit for explosives used in mines, citing the Apex Court judgment in CCE v. J.K. Udaipur Udyog Ltd. Previous judgments were considered, leading to the rejection of the appeals without imposing a penalty. The Tribunal found that the issue is settled based on legal precedents, ultimately denying the appellants&#039; claims for Modvat credit for explosives used in mines.</description>
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