The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat utilization by any unit of the same entity would not make any loss to the exchequer. M/s. Morganite Crucible (India) Ltd, the appellant is engaged in the manufacturing of excisable goods viz. Silicon Carbide Crucibles, Clay Graphite Crucibles…
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