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    <title>2017 (9) TMI 696 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant did not avail dual benefit as duty was paid on inputs at both stages. It clarified that the appellant was eligible for Cenvat Credit on duty paid by job workers on intermediate products, citing precedents. The Tribunal emphasized that job workers were not required to avail full duty exemption under Notification No. 214/86-CE. Relying on previous judgments, the Tribunal upheld the order of the Ld. Commissioner (Appeals), dismissing the Revenue&#039;s appeal challenging the appellant&#039;s Cenvat Credit claim.</description>
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      <description>The Tribunal held that the appellant did not avail dual benefit as duty was paid on inputs at both stages. It clarified that the appellant was eligible for Cenvat Credit on duty paid by job workers on intermediate products, citing precedents. The Tribunal emphasized that job workers were not required to avail full duty exemption under Notification No. 214/86-CE. Relying on previous judgments, the Tribunal upheld the order of the Ld. Commissioner (Appeals), dismissing the Revenue&#039;s appeal challenging the appellant&#039;s Cenvat Credit claim.</description>
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