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2016 (8) TMI 282

Head Note:
Availability of cenvat credit on the services availed by job worker exclusively manufacturing the goods on behalf of respondent. Benefit of exemption under Notification No. 214/86-CE dated 25.3.1986 available or not Held that: cenvat credit available. Decision in the case of MRF Ltd. (2014 (1) TMI 822 - CESTAT CHENNAI) is applicable to the facts of this case wherein this Tribunal has examined the Rule 3 of Cenvat Credit Rule 2004 for availing the credit on the service availed by the job worker under Notification 214/86-CE dated 25.3.1986 decided against the Revenue.


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