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    <title>2015 (10) TMI 2201 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding the admissibility of cenvat credit for rejected goods received. The appellant&#039;s maintenance of detailed records and the process of converting rejected goods into PP Granules with necessary additives, which was considered as manufacturing, supported by legal precedents and CBEC Circular, led to the Tribunal&#039;s decision in favor of the appellant. The Tribunal held that the appellant correctly availed the cenvat credit, overturning the Revenue&#039;s insistence on reversing the credit.</description>
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      <title>2015 (10) TMI 2201 - CESTAT AHMEDABAD</title>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding the admissibility of cenvat credit for rejected goods received. The appellant&#039;s maintenance of detailed records and the process of converting rejected goods into PP Granules with necessary additives, which was considered as manufacturing, supported by legal precedents and CBEC Circular, led to the Tribunal&#039;s decision in favor of the appellant. The Tribunal held that the appellant correctly availed the cenvat credit, overturning the Revenue&#039;s insistence on reversing the credit.</description>
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