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    <title>2011 (12) TMI 119 - CESTAT, AHMEDABAD</title>
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    <description>The appeal was allowed in favor of the appellant, with consequential relief granted. The court considered the specific circumstances of using courier services directly related to manufacturing activities and relied on previous decisions supporting the admissibility of tax credits for such services. The judgment underscores the importance of consistency in legal interpretations concerning taxation and credits.</description>
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