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2018 (6) TMI 862 - CESTAT CHENNAICENVAT credit - input services received and used elsewhere other than the appellant’s premises - Rule 2 (l) of the CCR, 2004 - Held that:- Reliance placed in appellant own case MURUGAPPA MORGAN THERMAL CERAMICS LTD VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, CHENNAI-III [2017 (2) TMI 15 - CESTAT CHENNAI], where it was held that Non-registration as ISD should not deprive the assessee of substantial benefit of credit - matter back to the original authority for denovo consideration - appeal allowed by way of remand.
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