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    <title>2016 (2) TMI 149 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that they were not required to reverse the CENVAT credit availed on the clearances of the product. The Tribunal determined that the processes undertaken by the appellant, including moisture removal and other enhancements, constituted manufacturing under relevant legal provisions. As a result, the impugned order was set aside, and the appeal was allowed with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271444</link>
      <description>The Tribunal ruled in favor of the appellant, holding that they were not required to reverse the CENVAT credit availed on the clearances of the product. The Tribunal determined that the processes undertaken by the appellant, including moisture removal and other enhancements, constituted manufacturing under relevant legal provisions. As a result, the impugned order was set aside, and the appeal was allowed with consequential relief.</description>
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