CENVAT Credit Valid for Input Services Used in Manufacturing, Regardless of Location Received.

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....CENVAT Credit - input services that were received by the appellants outside their factory premises - Till the time it can be shown that input services have been used by the manufacturer of finished goods, in the process of manufacture or for conducting this business of manufacture of finished goods, the Cenvat credit on the input services cannot be denied, even if the said services are received at place other than factory premises - AT....