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    <title>2020 (5) TMI 150 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellants, stating that the denial of cenvat credit on input services for machining operations was unjustified. The decision emphasized considering job work activities as part of the manufacturing process, even if not amounting to &#039;manufacture&#039;, and referenced previous tribunal judgments to support the appellants&#039; eligibility for the credit on input services.</description>
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      <description>The tribunal ruled in favor of the appellants, stating that the denial of cenvat credit on input services for machining operations was unjustified. The decision emphasized considering job work activities as part of the manufacturing process, even if not amounting to &#039;manufacture&#039;, and referenced previous tribunal judgments to support the appellants&#039; eligibility for the credit on input services.</description>
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