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    <title>2015 (10) TMI 1252 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on inputs cannot be denied solely because the processing of black steel bars into steel bright bars is treated as not amounting to manufacture, where duty on the final products has been accepted. The Tribunal relied on an earlier decision on the same issue and the Board notification considered by the lower authority, and held that these authorities supported allowance of credit. The appellate order permitting Cenvat credit was therefore affirmed and the Revenue&#039;s appeal failed.</description>
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      <title>2015 (10) TMI 1252 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=265977</link>
      <description>Cenvat credit on inputs cannot be denied solely because the processing of black steel bars into steel bright bars is treated as not amounting to manufacture, where duty on the final products has been accepted. The Tribunal relied on an earlier decision on the same issue and the Board notification considered by the lower authority, and held that these authorities supported allowance of credit. The appellate order permitting Cenvat credit was therefore affirmed and the Revenue&#039;s appeal failed.</description>
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