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    <title>2006 (1) TMI 408 - CESTAT, BANGALORE</title>
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    <description>Duty-free indigenous inputs procured under Notification No. 43/2001-C.E. (N.T.) remained eligible for the notification benefit where the final products were cleared to another unit for further processing and export. The Tribunal relied on prior decisions and treated the subsequent inter-unit processing and export as not defeating the notification, holding that the circumstances did not amount to violation of its conditions. On that basis, full waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117409</link>
      <description>Duty-free indigenous inputs procured under Notification No. 43/2001-C.E. (N.T.) remained eligible for the notification benefit where the final products were cleared to another unit for further processing and export. The Tribunal relied on prior decisions and treated the subsequent inter-unit processing and export as not defeating the notification, holding that the circumstances did not amount to violation of its conditions. On that basis, full waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.</description>
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