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    <title>2019 (7) TMI 2044 - CESTAT AHMEDABAD</title>
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    <description>Cenvat credit was admissible on input services used at a job worker&#039;s premises where the job work was undertaken exclusively for the manufacturer under the Cenvat Credit Rules, 2004. Because the services were used in relation to the manufacture of the manufacturer&#039;s final products, including intermediate goods manufactured by the job worker, Rule 3 permitted credit. The disallowance was therefore unsustainable, and the assessee&#039;s entitlement to credit was upheld.</description>
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      <description>Cenvat credit was admissible on input services used at a job worker&#039;s premises where the job work was undertaken exclusively for the manufacturer under the Cenvat Credit Rules, 2004. Because the services were used in relation to the manufacture of the manufacturer&#039;s final products, including intermediate goods manufactured by the job worker, Rule 3 permitted credit. The disallowance was therefore unsustainable, and the assessee&#039;s entitlement to credit was upheld.</description>
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