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CESTAT: Steel Plates and MS Channels are Capital Goods; Modvat Credit can be Availed - (24 May 2022)


Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has ruled that the assessee is entitled to avail of modvat credit on steel plates and M.S. channels used in the fabrication of chimneys for the diesel generating set by treating them as capital goods.


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