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    <title>2012 (8) TMI 317 - CESTAT, BANGALORE</title>
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    <description>CENVAT credit on inputs used in job work was held admissible where the goods were cleared to the principal manufacturer without duty and were later used in the manufacture of dutiable final products. The Tribunal applied the larger Bench ruling in Sterlite Industries and held that the bar under the rule governing exempt clearances did not apply on materially similar facts. The denial of credit was therefore unsustainable, the disallowance order was set aside, and the assessee&#039;s appeal succeeded.</description>
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      <title>2012 (8) TMI 317 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=215632</link>
      <description>CENVAT credit on inputs used in job work was held admissible where the goods were cleared to the principal manufacturer without duty and were later used in the manufacture of dutiable final products. The Tribunal applied the larger Bench ruling in Sterlite Industries and held that the bar under the rule governing exempt clearances did not apply on materially similar facts. The denial of credit was therefore unsustainable, the disallowance order was set aside, and the assessee&#039;s appeal succeeded.</description>
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