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    <description>The court held that Cenvat credit can be utilized for input service under Rule 3(4)(e) of the Cenvat Credit Rules, 2004, based on Tribunal judgments. The court found the Board instructions dated 3-10-2005 irrelevant to the Tax Appeal and dismissed the appeal as no substantial question of law was raised.</description>
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      <description>The court held that Cenvat credit can be utilized for input service under Rule 3(4)(e) of the Cenvat Credit Rules, 2004, based on Tribunal judgments. The court found the Board instructions dated 3-10-2005 irrelevant to the Tax Appeal and dismissed the appeal as no substantial question of law was raised.</description>
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