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    <title>2002 (1) TMI 100 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit and stay of recovery were accepted for disputed Modvat credit, penalty, duty and interest where the contract covered supply of a DG set with common auxiliaries. The record indicated that the engine, alternator and other auxiliaries were to be supplied for installation at the factory, and the cited Modvat provisions were treated as supporting credit on capital goods and their components used for setting up the DG set. Earlier decisions on similar facts were regarded as prima facie applicable, leading to acceptance of the waiver request and stay of recovery.</description>
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    <pubDate>Mon, 21 Jan 2002 00:00:00 +0530</pubDate>
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      <title>2002 (1) TMI 100 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51087</link>
      <description>Waiver of pre-deposit and stay of recovery were accepted for disputed Modvat credit, penalty, duty and interest where the contract covered supply of a DG set with common auxiliaries. The record indicated that the engine, alternator and other auxiliaries were to be supplied for installation at the factory, and the cited Modvat provisions were treated as supporting credit on capital goods and their components used for setting up the DG set. Earlier decisions on similar facts were regarded as prima facie applicable, leading to acceptance of the waiver request and stay of recovery.</description>
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      <pubDate>Mon, 21 Jan 2002 00:00:00 +0530</pubDate>
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