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    <title>Appellant granted Cenvat credit for manufacturing goods despite Bill of Entry in supplier&#039;s name due to favorable declaration.</title>
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    <description>Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the manufacture of goods on the job work basis - appellant is entitled for Cenvat credit on the strength of Bill of Entry even though the same is in the name of Principal but with a declaration in favour of the appellant. - AT</description>
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