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    <description>The Tribunal ruled in favor of the appellant, allowing the claim for cenvat credit on inputs within waste and scrap generated by a job worker despite the job worker benefiting from SSI exemption. The Tribunal set aside the decision of the Commissioner, granting the appellant the entitlement to cenvat credit on inputs contained in waste and scrap, in line with precedents and a CBEC Circular.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the claim for cenvat credit on inputs within waste and scrap generated by a job worker despite the job worker benefiting from SSI exemption. The Tribunal set aside the decision of the Commissioner, granting the appellant the entitlement to cenvat credit on inputs contained in waste and scrap, in line with precedents and a CBEC Circular.</description>
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