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    <title>2023 (12) TMI 1060 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order, by affirming that cenvat credit on inputs used in the manufacturing process need not be reversed if the final product&#039;s duty is accepted by the department, even if the process does not constitute manufacturing. This decision relied on established legal principles from previous rulings by the Bombay HC and Gujarat HC, which supported the appellant&#039;s position against the Revenue&#039;s dispute over the admissibility of cenvat credit.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order, by affirming that cenvat credit on inputs used in the manufacturing process need not be reversed if the final product&#039;s duty is accepted by the department, even if the process does not constitute manufacturing. This decision relied on established legal principles from previous rulings by the Bombay HC and Gujarat HC, which supported the appellant&#039;s position against the Revenue&#039;s dispute over the admissibility of cenvat credit.</description>
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