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    <title>2017 (7) TMI 383 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, stating that the appellant&#039;s manufacturing and construction activities should be considered independently. The appellant&#039;s entitlement to Cenvat credit for inputs used in manufacturing doors and windows was upheld, despite claiming exemption for construction services. The Tribunal emphasized treating manufacturing and service provisions separately for tax purposes, overturning previous denials of Cenvat credit.</description>
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      <description>The Tribunal allowed the appeal, stating that the appellant&#039;s manufacturing and construction activities should be considered independently. The appellant&#039;s entitlement to Cenvat credit for inputs used in manufacturing doors and windows was upheld, despite claiming exemption for construction services. The Tribunal emphasized treating manufacturing and service provisions separately for tax purposes, overturning previous denials of Cenvat credit.</description>
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