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1999 (10) TMI 362 - AT - Central Excise
Appellate Tribunal CEGAT, MADRAS ruled that Modvat credit on M.S. Rounds is allowed as they are used as tools for specific purpose. However, credit on H.R. plates was disallowed as they are considered structural material. Penalty reduced from Rs. 2,000 to Rs. 1,000. The decision is specific to this case and not a precedent for others.
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