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    <title>2009 (4) TMI 577 - CESTAT, MUMBAI</title>
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    <description>The appeal was allowed for further adjudication on the disallowance of Cenvat credit on repairs and maintenance service. The Tribunal remanded the case to the original authority to verify the usage of vehicles in relation to the manufacture or clearance of goods. The assessee was granted an opportunity to prove the connection between repairs and maintenance service and business activities. Due process and the right to be heard were emphasized by the Tribunal in this matter.</description>
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      <description>The appeal was allowed for further adjudication on the disallowance of Cenvat credit on repairs and maintenance service. The Tribunal remanded the case to the original authority to verify the usage of vehicles in relation to the manufacture or clearance of goods. The assessee was granted an opportunity to prove the connection between repairs and maintenance service and business activities. Due process and the right to be heard were emphasized by the Tribunal in this matter.</description>
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