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    <title>2023 (5) TMI 389 - CESTAT MUMBAI</title>
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    <description>The appeal of Revenue was allowed in part, specifically concerning the exclusion of Rs. 2,48,85,135 on account of &#039;electrical energy&#039; and &#039;water consumption&#039;, which was remanded back for verification. The &#039;cum-tax&#039; benefit extended to the respondent was upheld, and the other grounds raised by the Revenue were dismissed.</description>
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      <description>The appeal of Revenue was allowed in part, specifically concerning the exclusion of Rs. 2,48,85,135 on account of &#039;electrical energy&#039; and &#039;water consumption&#039;, which was remanded back for verification. The &#039;cum-tax&#039; benefit extended to the respondent was upheld, and the other grounds raised by the Revenue were dismissed.</description>
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