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    <title>2016 (6) TMI 402 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, allowing their appeals regarding the entitlement to Cenvat credit on input services used in generating electricity cleared to sister units engaged in manufacturing dutiable final products. The Tribunal held that the denial of credit for electricity cleared to other units of the appellant was unjustified as the electricity contributed to manufacturing dutiable final products across all units owned by the appellant. The impugned orders were deemed unsustainable, and the penalties imposed were set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=328693</link>
      <description>The Tribunal found in favor of the appellant, allowing their appeals regarding the entitlement to Cenvat credit on input services used in generating electricity cleared to sister units engaged in manufacturing dutiable final products. The Tribunal held that the denial of credit for electricity cleared to other units of the appellant was unjustified as the electricity contributed to manufacturing dutiable final products across all units owned by the appellant. The impugned orders were deemed unsustainable, and the penalties imposed were set aside.</description>
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