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2016 (9) TMI 96 - AT - Service TaxCENVAT credit – manufacture of soaps and detergent – job-work – service tax paid by job-worker – the process of conversion of absolute unusable detergent material into scrap - manufacturing process – Held that: - an assessee cannot be denied the benefit of Cenvat Credit of duty on the ground that no manufacturing activity was involved, when the assessee has admittedly cleared its final product on payment of duty. Similar issue decided in the case Asian Colour Coated Ispat Ltd 2014 (9) TMI 974 - CESTAT NEW DELHI. – appeal allowed – decided in favor of appellant.
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