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    <title>2015 (10) TMI 1314 - CESTAT AHMEDABAD</title>
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    <description>CENVAT credit on capital goods was held admissible where the unit used the goods in manufacture, undertook job work under Notification No. 214/1986-CE, and also cleared other consignments on payment of duty. The presence of both dutiable clearances and job work activity did not justify denial of credit on the facts noted, and an earlier decision in the respondent&#039;s own case had already supported the same view. The Revenue&#039;s challenge to the order allowing credit therefore failed.</description>
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      <description>CENVAT credit on capital goods was held admissible where the unit used the goods in manufacture, undertook job work under Notification No. 214/1986-CE, and also cleared other consignments on payment of duty. The presence of both dutiable clearances and job work activity did not justify denial of credit on the facts noted, and an earlier decision in the respondent&#039;s own case had already supported the same view. The Revenue&#039;s challenge to the order allowing credit therefore failed.</description>
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