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    <title>2024 (7) TMI 105 - BOMBAY HIGH COURT</title>
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    <description>Full Cenvat credit on furnace oil used to generate steam for both exempted and taxable dairy products was set aside because a later SC ruling required apportionment of input credit between exempted and taxable outputs. The Tribunal had decided without the benefit of that binding precedent, and both sides accepted that reconsideration was necessary. The earlier order was therefore remitted for de novo consideration, with all contentions kept open.</description>
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      <description>Full Cenvat credit on furnace oil used to generate steam for both exempted and taxable dairy products was set aside because a later SC ruling required apportionment of input credit between exempted and taxable outputs. The Tribunal had decided without the benefit of that binding precedent, and both sides accepted that reconsideration was necessary. The earlier order was therefore remitted for de novo consideration, with all contentions kept open.</description>
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