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    <title>2010 (3) TMI 393 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Revenue, holding that M.S. Ingots and Alloy Steel Ingots did not qualify as inputs under Rule 4(6) of the Cenvat Credit Rules. The Commissioner (Appeals) decision was set aside, emphasizing the distinction between finished products and eligible inputs for job work. The case clarified the interpretation of Rule 4(6) regarding sending products to job workers and the classification of ingots as inputs or finished products.</description>
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