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    <title>2025 (7) TMI 632 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh held that the appellant was entitled to CENVAT credit on central excise duty paid on inputs (bright bars) even though no manufacturing process was involved in making bright bars from bars and rods. The Tribunal noted the issue was well-settled, with consistent precedents favoring assessees in similar cases. Following the decision in Sandeep Laminators Pvt Ltd, the Tribunal found the impugned order legally unsustainable and allowed the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=774564</link>
      <description>CESTAT Chandigarh held that the appellant was entitled to CENVAT credit on central excise duty paid on inputs (bright bars) even though no manufacturing process was involved in making bright bars from bars and rods. The Tribunal noted the issue was well-settled, with consistent precedents favoring assessees in similar cases. Following the decision in Sandeep Laminators Pvt Ltd, the Tribunal found the impugned order legally unsustainable and allowed the appeal.</description>
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