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    <title>2017 (9) TMI 344 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals of the assessee-Appellants, emphasizing the availability of full Cenvat credit for services used in manufacturing units producing both exempted and dutiable goods. The Tribunal highlighted the lack of justification for restricting the distribution of credit based on services used in units exclusively engaged in manufacturing exempted goods. The decisions in similar cases and the legal amendments were considered in setting aside the impugned orders and granting relief to the appellants.</description>
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      <description>The Tribunal allowed the appeals of the assessee-Appellants, emphasizing the availability of full Cenvat credit for services used in manufacturing units producing both exempted and dutiable goods. The Tribunal highlighted the lack of justification for restricting the distribution of credit based on services used in units exclusively engaged in manufacturing exempted goods. The decisions in similar cases and the legal amendments were considered in setting aside the impugned orders and granting relief to the appellants.</description>
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