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    <title>2016 (1) TMI 105 - CESTAT BANGALORE</title>
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    <description>CENVAT credit on duty paid furnace oil and oxygen used in job work manufacture remained admissible where the finished goods were cleared without payment of duty under Notification No. 214/86-CE. The Tribunal noted that the issue had already been decided in favour of the assessee by a Larger Bench and a High Court, and no change in law or in the notification language justified a different view. Earlier favourable rulings could not be ignored merely because the dispute related to a later period. The impugned order was set aside and the assessee&#039;s appeal was allowed with consequential relief.</description>
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      <title>2016 (1) TMI 105 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=270313</link>
      <description>CENVAT credit on duty paid furnace oil and oxygen used in job work manufacture remained admissible where the finished goods were cleared without payment of duty under Notification No. 214/86-CE. The Tribunal noted that the issue had already been decided in favour of the assessee by a Larger Bench and a High Court, and no change in law or in the notification language justified a different view. Earlier favourable rulings could not be ignored merely because the dispute related to a later period. The impugned order was set aside and the assessee&#039;s appeal was allowed with consequential relief.</description>
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