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    <title>2014 (5) TMI 494 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant, a biscuit manufacturer, in a case concerning the denial of input credit on floor sweeping used in the manufacturing process. The tribunal held that the floor sweeping, considered waste, did not require duty payment and did not necessitate the reversal of Cenvat credit. Citing legal precedents, the tribunal allowed the appellant&#039;s refund claim for duty paid on the floor sweeping, setting aside the lower authorities&#039; decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247567</link>
      <description>The tribunal ruled in favor of the appellant, a biscuit manufacturer, in a case concerning the denial of input credit on floor sweeping used in the manufacturing process. The tribunal held that the floor sweeping, considered waste, did not require duty payment and did not necessitate the reversal of Cenvat credit. Citing legal precedents, the tribunal allowed the appellant&#039;s refund claim for duty paid on the floor sweeping, setting aside the lower authorities&#039; decisions.</description>
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      <pubDate>Thu, 27 Mar 2014 00:00:00 +0530</pubDate>
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