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    <title>Cenvat Credit Approved for Input Services in Water Pipeline Maintenance, Aligning with Manufacturing Activity Under Central Excise Rules.</title>
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    <description>Cenvat Credit - input services - nexus with manufacturing activity - repair and maintenance service and erection and commissioning services with reference to water pipe line laid by the appellant to obtain water from Sharda OCM Plant situated away from the manufacturing facility of the appellant - credit allowed - AT</description>
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