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    <title>Cenvat Credit on input services - goods manufactured by others</title>
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    <description>Advertising services promoting finished aerated water produced by third party bottlers are not admissible as input service Cenvat credit for an appellant who manufactures concentrates because the advertisement is directed at the finished product made by others and is not used by the manufacturer in relation to the manufacture of its dutiable goods, thus failing the manufacturer use requirement in the definition of input service.</description>
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      <description>Advertising services promoting finished aerated water produced by third party bottlers are not admissible as input service Cenvat credit for an appellant who manufactures concentrates because the advertisement is directed at the finished product made by others and is not used by the manufacturer in relation to the manufacture of its dutiable goods, thus failing the manufacturer use requirement in the definition of input service.</description>
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