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    <title>2015 (10) TMI 1559 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that credits for inputs used in manufacturing dutiable final products should not be reversed despite the production of exempted byproducts, such as blast furnace gases. The decision was based on the interpretation of Rule 6 of the Cenvat Credit Rules, 2004, supported by judicial precedents and circular clarifications, including the principle that if inputs are used for dutiable final products and the production of exempted byproducts is a technical necessity, credits need not be reversed.</description>
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