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    <title>2002 (12) TMI 653 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals, ruling that inputs used as fuel in the manufacture of intermediate products, whether sold or stock transferred, are entitled to Modvat credit. The judgments in previous cases supported this conclusion, emphasizing that specific provisions exclude fuel inputs from general restrictions on Modvat credit for exempt products.</description>
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      <description>The Tribunal allowed the appeals, ruling that inputs used as fuel in the manufacture of intermediate products, whether sold or stock transferred, are entitled to Modvat credit. The judgments in previous cases supported this conclusion, emphasizing that specific provisions exclude fuel inputs from general restrictions on Modvat credit for exempt products.</description>
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