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    <title>2004 (3) TMI 588 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, affirming the eligibility of credit for job workers based on invoices issued by registered dealers, following the precedent set in the Achutha Vulcanising Cement Pvt. Ltd. case and the Board&#039;s instructions. The Tribunal found itself bound by the previous decision and the Board&#039;s letter, emphasizing that even if the Board&#039;s instructions were later found to be contrary to the law, the benefits of such instructions could not be denied based on the Supreme Court&#039;s ruling in the Dhiren Chemicals case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112504</link>
      <description>The Tribunal allowed the appeal, affirming the eligibility of credit for job workers based on invoices issued by registered dealers, following the precedent set in the Achutha Vulcanising Cement Pvt. Ltd. case and the Board&#039;s instructions. The Tribunal found itself bound by the previous decision and the Board&#039;s letter, emphasizing that even if the Board&#039;s instructions were later found to be contrary to the law, the benefits of such instructions could not be denied based on the Supreme Court&#039;s ruling in the Dhiren Chemicals case.</description>
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