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    <title>2018 (11) TMI 68 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, finding that services provided during plant setup were eligible for CENVAT credit as they were directly or indirectly related to the manufacturing process. The Tribunal rejected the Revenue&#039;s argument based on an exclusion clause and dismissed reliance on a High Court judgment not applicable to the case. The impugned order was set aside, emphasizing the importance of the services&#039; connection to manufacturing for CENVAT credit eligibility.</description>
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      <description>The Tribunal allowed the appeal, finding that services provided during plant setup were eligible for CENVAT credit as they were directly or indirectly related to the manufacturing process. The Tribunal rejected the Revenue&#039;s argument based on an exclusion clause and dismissed reliance on a High Court judgment not applicable to the case. The impugned order was set aside, emphasizing the importance of the services&#039; connection to manufacturing for CENVAT credit eligibility.</description>
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