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    <title>2014 (2) TMI 482 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal, restricting the demand on both issues to the normal period of limitation. The penalty imposed was set aside, and the adjudicating authority was directed to quantify the amount accordingly. The appellant&#039;s claim for Cenvat credit on transportation of inputs and goods from job worker to depot was denied as they were not considered the manufacturer. However, the credit for transportation of goods from depot to dealers was allowed based on the interpretation of the term &quot;clearance of final products from the place of removal.&quot;</description>
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      <title>2014 (2) TMI 482 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=243885</link>
      <description>The Tribunal partially allowed the appeal, restricting the demand on both issues to the normal period of limitation. The penalty imposed was set aside, and the adjudicating authority was directed to quantify the amount accordingly. The appellant&#039;s claim for Cenvat credit on transportation of inputs and goods from job worker to depot was denied as they were not considered the manufacturer. However, the credit for transportation of goods from depot to dealers was allowed based on the interpretation of the term &quot;clearance of final products from the place of removal.&quot;</description>
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