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    <title>2018 (12) TMI 545 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the appellant&#039;s entitlement to claim Cenvat credit for inputs and capital goods used in job work manufacturing, emphasizing the equivalence of job workers&#039; manufacturing to the principal manufacturer&#039;s operations. The decision clarified that the appellant could avail of the credit even if the manufacturing process occurred through outsourced job workers. Consequently, the Tribunal dismissed both the Revenue&#039;s appeal and the appellant&#039;s withdrawn appeal, affirming the eligibility of Cenvat credit in such circumstances.</description>
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      <title>2018 (12) TMI 545 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=371776</link>
      <description>The Tribunal upheld the appellant&#039;s entitlement to claim Cenvat credit for inputs and capital goods used in job work manufacturing, emphasizing the equivalence of job workers&#039; manufacturing to the principal manufacturer&#039;s operations. The decision clarified that the appellant could avail of the credit even if the manufacturing process occurred through outsourced job workers. Consequently, the Tribunal dismissed both the Revenue&#039;s appeal and the appellant&#039;s withdrawn appeal, affirming the eligibility of Cenvat credit in such circumstances.</description>
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