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2016 (10) TMI 238 - CESTAT CHANDIGARHCenvat Credit - input services - transportation cost of the hazardous waste which was generated during the course of manufacture of finished goods - Held that:- without removing of hazardous waste from their factory, the appellant is not able to run their factory, therefore, the removed of hazardous waste is essentially and transportation of the hazardous waste is entitled as input service to the appellant. - Credit allowed - Decided in favor of assessee.
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