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    <title>2022 (3) TMI 912 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal challenging the denial of cenvat credit on maintenance and repair work of a residential colony, emphasizing the nexus between the colony construction and the manufacturing process. It distinguished previous judgments, highlighting the essential link between the residential facilities and manufacturing activities. The Tribunal concluded that the construction of the colony was directly related to manufacturing, making the cenvat credit eligible. The appeal was allowed in favor of the appellant based on the established connection between the residential colony and manufacturing operations.</description>
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      <title>2022 (3) TMI 912 - CESTAT NEW DELHI</title>
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      <description>The Tribunal allowed the appeal challenging the denial of cenvat credit on maintenance and repair work of a residential colony, emphasizing the nexus between the colony construction and the manufacturing process. It distinguished previous judgments, highlighting the essential link between the residential facilities and manufacturing activities. The Tribunal concluded that the construction of the colony was directly related to manufacturing, making the cenvat credit eligible. The appeal was allowed in favor of the appellant based on the established connection between the residential colony and manufacturing operations.</description>
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