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    <title>2007 (6) TMI 439 - CESTAT, BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of the appellant regarding the eligibility of Cenvat credit on inputs used for quality control but upholding the denial of credit for inputs used in Research and Development. The denial of credit amounting to Rs. 84,413 for inputs used in Research and Development was upheld, while credit on inputs used in the effluent treatment plant was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122603</link>
      <description>The Tribunal partly allowed the appeal, ruling in favor of the appellant regarding the eligibility of Cenvat credit on inputs used for quality control but upholding the denial of credit for inputs used in Research and Development. The denial of credit amounting to Rs. 84,413 for inputs used in Research and Development was upheld, while credit on inputs used in the effluent treatment plant was allowed.</description>
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