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    <title>2019 (5) TMI 1092 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, holding that the appellant was entitled to CENVAT credit on input services used in the captive power plant for a sugar factory. The services indirectly contributed to sugar manufacturing, meeting the broad definition of &quot;manufacture&quot; under the Central Excise Act. The disputed credit denial was set aside, affirming the appellant&#039;s eligibility for the credit.</description>
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      <description>The Tribunal allowed the appeal, holding that the appellant was entitled to CENVAT credit on input services used in the captive power plant for a sugar factory. The services indirectly contributed to sugar manufacturing, meeting the broad definition of &quot;manufacture&quot; under the Central Excise Act. The disputed credit denial was set aside, affirming the appellant&#039;s eligibility for the credit.</description>
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