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    <title>2011 (4) TMI 262 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to disallow credit on inputs used in generating electricity sold outside the factory premises, following the legal precedent set by the Apex Court in a similar case. The appellants&#039; appeal was dismissed, emphasizing the importance of complying with tax laws and utilizing input credits appropriately, particularly when goods are sold externally without direct connection to the manufacturing process within the factory.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to disallow credit on inputs used in generating electricity sold outside the factory premises, following the legal precedent set by the Apex Court in a similar case. The appellants&#039; appeal was dismissed, emphasizing the importance of complying with tax laws and utilizing input credits appropriately, particularly when goods are sold externally without direct connection to the manufacturing process within the factory.</description>
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