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    <title>2015 (10) TMI 1782 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals filed by M/s Tata Motors Ltd., setting aside the orders of the Commissioner of Central Excise (Appeals). The Tribunal held that inputs used in the manufacture of final products cleared without payment of duty after job work are not considered exempted goods, in line with the precedent set by a Larger Bench decision. This decision affirmed the entitlement of job workers to avail CENVAT Credit on such inputs, ensuring consistency in the interpretation and application of the Cenvat Credit Rules, 2004.</description>
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