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    <title>2016 (11) TMI 1514 - CESTAT CHENNAI</title>
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    <description>Eligibility for Cenvat credit was remanded for fresh consideration because the relevant statutory provision under the Tamil Nadu Shops and Establishments Act, 1947 and the parties&#039; inter se agreement had not been examined earlier. The appellant was allowed to place those materials before the adjudicating authority, and the dispute was returned to the original authority so it could be decided on the basis of the complete record.</description>
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      <description>Eligibility for Cenvat credit was remanded for fresh consideration because the relevant statutory provision under the Tamil Nadu Shops and Establishments Act, 1947 and the parties&#039; inter se agreement had not been examined earlier. The appellant was allowed to place those materials before the adjudicating authority, and the dispute was returned to the original authority so it could be decided on the basis of the complete record.</description>
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