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    <title>2014 (9) TMI 444 - Madras High Court</title>
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    <description>The High Court of Madras upheld the decision in favor of the first respondent regarding entitlement to Cenvat credit on inputs used in manufacturing exempted goods cleared without duty payment on a job work basis. The Court dismissed the appeal, citing previous judgments and legal principles. Additionally, the Court dismissed the appeal concerning the application of the Sterlite Industries case, emphasizing the differences in factual scenarios and the non-finality of the previous decision.</description>
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      <description>The High Court of Madras upheld the decision in favor of the first respondent regarding entitlement to Cenvat credit on inputs used in manufacturing exempted goods cleared without duty payment on a job work basis. The Court dismissed the appeal, citing previous judgments and legal principles. Additionally, the Court dismissed the appeal concerning the application of the Sterlite Industries case, emphasizing the differences in factual scenarios and the non-finality of the previous decision.</description>
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