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    <title>2018 (6) TMI 724 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the appellant&#039;s ineligibility for Cenvat credit on inputs/input services used for wheeled out electricity, directing payment of the due amount and dismissing refund claims. The decision emphasized adherence to agreements and adjustments with external entities regarding electricity usage, leading to the dismissal of the appellant&#039;s appeals and allowance of the department&#039;s appeals.</description>
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      <description>The Tribunal upheld the appellant&#039;s ineligibility for Cenvat credit on inputs/input services used for wheeled out electricity, directing payment of the due amount and dismissing refund claims. The decision emphasized adherence to agreements and adjustments with external entities regarding electricity usage, leading to the dismissal of the appellant&#039;s appeals and allowance of the department&#039;s appeals.</description>
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