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    <title>2004 (12) TMI 237 - CESTAT, CHENNAI</title>
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    <description>The appeal before the Appellate Tribunal CESTAT, CHENNAI involved the grant of Modvat credit to respondents. The tribunal allowed the appeal in part, ruling in favor of the appellant on the issue of Modvat credit based on original invoices, emphasizing the necessity of prior permission. However, the tribunal upheld the lower authority&#039;s decision on granting Modvat credit for the gear box used in waste removal within the sugar factory, considering it integral to the manufacturing process.</description>
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    <pubDate>Thu, 23 Dec 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=53674</link>
      <description>The appeal before the Appellate Tribunal CESTAT, CHENNAI involved the grant of Modvat credit to respondents. The tribunal allowed the appeal in part, ruling in favor of the appellant on the issue of Modvat credit based on original invoices, emphasizing the necessity of prior permission. However, the tribunal upheld the lower authority&#039;s decision on granting Modvat credit for the gear box used in waste removal within the sugar factory, considering it integral to the manufacturing process.</description>
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