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    <title>2018 (5) TMI 201 - CESTAT CHANDIGARH (LB)</title>
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    <description>The appellant was successful in their appeal regarding the denial of cenvat credit on inputs rejected/spoiled at the job worker&#039;s premises and inputs short received due to waste/scrap generated at the job worker&#039;s end. The Tribunal held that the appellant is entitled to cenvat credit for both amounts as the inputs were used in the manufacturing process, aligning with relevant legal precedents. The original decision denying the cenvat credit was overturned, and the appellant was granted the credit with consequential relief.</description>
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      <description>The appellant was successful in their appeal regarding the denial of cenvat credit on inputs rejected/spoiled at the job worker&#039;s premises and inputs short received due to waste/scrap generated at the job worker&#039;s end. The Tribunal held that the appellant is entitled to cenvat credit for both amounts as the inputs were used in the manufacturing process, aligning with relevant legal precedents. The original decision denying the cenvat credit was overturned, and the appellant was granted the credit with consequential relief.</description>
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