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    <title>2014 (11) TMI 313 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the respondent was not entitled to avail Cenvat Credit for input services related to goods manufactured by loan licensees. It was determined that only the actual manufacturer, responsible for manufacturing the goods and discharging excise duty, could claim such credit. The case was remanded to address the issue of time-barred demand, ensuring a fair opportunity for the respondent to present their case on this aspect.</description>
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      <description>The Tribunal held that the respondent was not entitled to avail Cenvat Credit for input services related to goods manufactured by loan licensees. It was determined that only the actual manufacturer, responsible for manufacturing the goods and discharging excise duty, could claim such credit. The case was remanded to address the issue of time-barred demand, ensuring a fair opportunity for the respondent to present their case on this aspect.</description>
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