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    <title>Cenvat Credit for Pre-Mining Activities Approved Despite Department&#039;s Argument Against Relevance to Manufacturing Process.</title>
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    <description>Cenvat credit - Input service - pre-mining activities - Department took a view that as these were not approved mines and the said activities availed by the appellants were not directly or indirectly related to the manufacturing activity of the appellant - Contention of the revenue rejected - AT</description>
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