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    <title>2005 (9) TMI 130 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the lower appellate authority&#039;s decision regarding the availability of Modvat credit to the respondents for duty paid by the job worker on inputs used in manufacturing control panels. The credit was deemed admissible as it was not on the respondents&#039; own inputs but on those added by the job worker. The duty paid by the job worker was included in the total duty on the control panel, which the respondents took as Modvat credit upon receiving the final product.</description>
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      <title>2005 (9) TMI 130 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=54209</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the lower appellate authority&#039;s decision regarding the availability of Modvat credit to the respondents for duty paid by the job worker on inputs used in manufacturing control panels. The credit was deemed admissible as it was not on the respondents&#039; own inputs but on those added by the job worker. The duty paid by the job worker was included in the total duty on the control panel, which the respondents took as Modvat credit upon receiving the final product.</description>
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      <pubDate>Thu, 01 Sep 2005 00:00:00 +0530</pubDate>
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