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2001 (9) TMI 841 - AT - Central Excise

The Revenue appealed against Order-in-Appeal No. 438/CE/CHD/2000 regarding Modvat credit on capital goods. The issue was about the user of components for power and light distribution. The Apex Court's decision in Jawahar Mills case was cited. The Tribunal remanded the case for reconsideration regarding power and light distribution items.

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