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    <title>2022 (9) TMI 941 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeal, overturning the denial of CENVAT Credits for 4 items exported without undergoing a manufacturing process. The Tribunal upheld its jurisdiction to interpret manufacturing processes and CENVAT Credit rules, emphasizing the entitlement of exporters to credit even without an explicit definition of the manufacturer. The judgment provided clarity on the issue, ensuring the Appellant&#039;s right to avail CENVAT Credits in line with legal provisions and precedents.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeal, overturning the denial of CENVAT Credits for 4 items exported without undergoing a manufacturing process. The Tribunal upheld its jurisdiction to interpret manufacturing processes and CENVAT Credit rules, emphasizing the entitlement of exporters to credit even without an explicit definition of the manufacturer. The judgment provided clarity on the issue, ensuring the Appellant&#039;s right to avail CENVAT Credits in line with legal provisions and precedents.</description>
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