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    <description>The Tribunal ruled in favor of the manufacturer, allowing the disputed Cenvat credits for various services, including insurance, vehicle hire charges, and installation charges, based on the established nexus with the manufacturing activity and the interpretation of the relevant provisions. The judgment clarified the eligibility criteria for claiming Cenvat credit on input services, emphasizing the importance of a direct nexus with the manufacturing activity.</description>
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      <description>The Tribunal ruled in favor of the manufacturer, allowing the disputed Cenvat credits for various services, including insurance, vehicle hire charges, and installation charges, based on the established nexus with the manufacturing activity and the interpretation of the relevant provisions. The judgment clarified the eligibility criteria for claiming Cenvat credit on input services, emphasizing the importance of a direct nexus with the manufacturing activity.</description>
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