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2018 (9) TMI 918 - CESTAT NEW DELHICENVAT Credit - availability of credit to the main contractor who had sub-contracted the job - quantification of the value for which the input credit - Held that:- CBEC Circular No. 96/7/2007-S.T. allows this kind of credit under Cenvat Credit Rules if the work is subcontracted by the main contractor - the Order is required to be set aside and matter remanded to the Adjudicating Authority for denovo consideration - appeal allowed by way of remand.
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