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    <title>2023 (3) TMI 1465 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that cenvat credit on service tax paid for effluent treatment services was eligible. It concluded that effluent treatment was integral to the manufacturing process of Epoxy Resins and Hardeners, thus creditable. The Tribunal overturned the impugned order, allowing the appeal and setting aside penalties.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that cenvat credit on service tax paid for effluent treatment services was eligible. It concluded that effluent treatment was integral to the manufacturing process of Epoxy Resins and Hardeners, thus creditable. The Tribunal overturned the impugned order, allowing the appeal and setting aside penalties.</description>
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