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    <title>2017 (7) TMI 455 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal by M/s United Cable Industries, overturning the denial of Cenvat credit on duty paid inputs sent directly to job workers. The Tribunal held that Cenvat credit cannot be refused solely based on direct supply to job workers, especially when the inputs were processed, returned to the factory, and duty was paid on the final products. The Order-in-Appeal was set aside, granting the appellant consequential relief as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345343</link>
      <description>The Tribunal allowed the appeal by M/s United Cable Industries, overturning the denial of Cenvat credit on duty paid inputs sent directly to job workers. The Tribunal held that Cenvat credit cannot be refused solely based on direct supply to job workers, especially when the inputs were processed, returned to the factory, and duty was paid on the final products. The Order-in-Appeal was set aside, granting the appellant consequential relief as per the law.</description>
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