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Manufacturer-Service Provider Wins CENVAT Credit Case; Dual Role Doesn't Affect Credit Eligibility Under Tax Rules.
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....CENVAT Credit - appellant was acting in dual capacity i.e. as manufacturer and also service provider - Merely because the appellant themselves are the paint manufacturers and raised invoices in their own name but for HPCL site, they cannot be denied the Cenvat credit of duty paid by them.....