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    <title>2017 (3) TMI 870 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the appellant correctly availed Cenvat credit on input services used at R&amp;amp;D centers and transferred to the factory, finding it permissible under the rules as the services were indirectly related to manufacturing final dutiable products. The Tribunal overturned the disallowance of Cenvat credit, allowing the appeals.</description>
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      <description>The Tribunal held that the appellant correctly availed Cenvat credit on input services used at R&amp;amp;D centers and transferred to the factory, finding it permissible under the rules as the services were indirectly related to manufacturing final dutiable products. The Tribunal overturned the disallowance of Cenvat credit, allowing the appeals.</description>
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