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    <title>2016 (12) TMI 80 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing MODVAT credit on inputs Ceramic Balls and Ethyl Alcohol essential for manufacturing specified final products. The decision highlighted the crucial roles of Ceramic Balls in purifying raw materials and Ethyl Alcohol in preventing leaks, emphasizing their necessity for product quality and process integrity. The judgment aligned with industry practices and previous decisions, recognizing the significance of these inputs in the manufacturing process.</description>
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