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2010 (3) TMI 514 - AT - Central ExciseCenvat/Modvat - The raw materials have to be stored first and then it is to be used in manufacturing process so the storage system maintained by the respondent is nothing but indirectly involved in the process of manufacturing of the final product. Held that- storing the material by the respondent is an integral part of the activity of manufacture. Hence cenvat credit cannot be denied.
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