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2016 (12) TMI 1892 - CESTAT CHENNAICENVAT Credit of service tax - services not being used in the factory - power plant in the process of generating power has also generated fly ash - HELD THAT:- When the power generated in the power plant was recognized and the process generating fly ash was not ruled out by Revenue, removal of such effluents/waste incurring service tax cannot be treated to be alien to the process. Having nexus to the manufacture, appeal is allowed.
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