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    <title>2017 (4) TMI 841 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, concluding that denial of Cenvat Credit on input services used in power generation and transferred to the sister concern was unsustainable. The Tribunal held that such credit is admissible as long as electricity is used in manufacturing dutiable final products, emphasizing the interconnected nature of units within the same appellant&#039;s organization. The decision was based on precedents and reasoning that input services need not be directly related to final product manufacturing within factory premises during the relevant period.</description>
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      <description>The Tribunal allowed the appeals, concluding that denial of Cenvat Credit on input services used in power generation and transferred to the sister concern was unsustainable. The Tribunal held that such credit is admissible as long as electricity is used in manufacturing dutiable final products, emphasizing the interconnected nature of units within the same appellant&#039;s organization. The decision was based on precedents and reasoning that input services need not be directly related to final product manufacturing within factory premises during the relevant period.</description>
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