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    <title>2006 (8) TMI 490 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, overturning the denial of Cenvat Credit on duty paid for furnace oil supplied to a job worker generating electricity within the appellant&#039;s premises. Relying on precedents and the definition of input, the Tribunal concluded that the job worker&#039;s activity qualified for credit purposes. Emphasizing the alignment with previous judgments and the manufacturing process, the Tribunal set aside the denial, granting the appellant relief and highlighting the importance of interpreting the concept of input in manufacturing activities within factory premises.</description>
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      <title>2006 (8) TMI 490 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=122062</link>
      <description>The Tribunal allowed the appeal, overturning the denial of Cenvat Credit on duty paid for furnace oil supplied to a job worker generating electricity within the appellant&#039;s premises. Relying on precedents and the definition of input, the Tribunal concluded that the job worker&#039;s activity qualified for credit purposes. Emphasizing the alignment with previous judgments and the manufacturing process, the Tribunal set aside the denial, granting the appellant relief and highlighting the importance of interpreting the concept of input in manufacturing activities within factory premises.</description>
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