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2016 (11) TMI 1560 - CESTAT, CHENNAICENVAT credit - input services - storage of sugar in its godown - denial of credit on account of nexus - Held that:- It does not appeal to commonsense as to how the goods shall be stored without godown facility - The storage of the goods having direct nexus to the manufacture, disallowance of Cenvat credit on the rent paid for the godown is inconceivable - credit allowed - appeal allowed - decided in favor of appellant.
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