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    <title>2026 (10) TMI 115 - CESTAT BANGALORE</title>
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    <description>Job-work services involving goods produced from client-supplied materials qualify for exemption where the processed goods are returned for use in manufacturing final products cleared on payment of appropriate excise duty. In those circumstances, inputs and input services used for the job work remain eligible for CENVAT credit under Rule 3 of the CENVAT Credit Rules, 2004. The services are not treated as exempted services for Rule 6 purposes, so the Rule 6 credit-reversal restriction does not apply.</description>
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      <description>Job-work services involving goods produced from client-supplied materials qualify for exemption where the processed goods are returned for use in manufacturing final products cleared on payment of appropriate excise duty. In those circumstances, inputs and input services used for the job work remain eligible for CENVAT credit under Rule 3 of the CENVAT Credit Rules, 2004. The services are not treated as exempted services for Rule 6 purposes, so the Rule 6 credit-reversal restriction does not apply.</description>
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