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    <title>2000 (2) TMI 137 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit was held admissible on mortar, orcast, castable refractory, ramming mass, foundry fluxes, chemicals, grinding wheel and a D.C. motor used in manufacturing M.S. ingots and billets. The Tribunal treated the dispute as covered by its earlier decision in the assessee&#039;s own case and by a consistent line of rulings favouring the assessee. It found no ground to depart from that settled view, so the credit claim was allowed and the Revenue&#039;s challenge failed.</description>
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      <title>2000 (2) TMI 137 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=49779</link>
      <description>Modvat credit was held admissible on mortar, orcast, castable refractory, ramming mass, foundry fluxes, chemicals, grinding wheel and a D.C. motor used in manufacturing M.S. ingots and billets. The Tribunal treated the dispute as covered by its earlier decision in the assessee&#039;s own case and by a consistent line of rulings favouring the assessee. It found no ground to depart from that settled view, so the credit claim was allowed and the Revenue&#039;s challenge failed.</description>
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