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    <title>2008 (2) TMI 236 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the denial of credit for LDO fuel and lubricants used in power generation supplied to another unit owned by the same entity. Despite separate registrations initially, subsequent single registration and shared power generation indicated a unified entity. The decision aligned with precedent, allowing credit for inputs used in power generation shared between related units.</description>
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    <pubDate>Wed, 06 Feb 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=30315</link>
      <description>The Tribunal overturned the denial of credit for LDO fuel and lubricants used in power generation supplied to another unit owned by the same entity. Despite separate registrations initially, subsequent single registration and shared power generation indicated a unified entity. The decision aligned with precedent, allowing credit for inputs used in power generation shared between related units.</description>
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