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    <title>2006 (9) TMI 337 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the absence of machinery did not disqualify them from availing credit or conducting manufacturing through job workers under Central Excise Law. The appellant&#039;s practices were found compliant with relevant provisions and notifications. Consequently, the Tribunal set aside the Ld Commissioner&#039;s orders on penalties and recovery, allowing the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the absence of machinery did not disqualify them from availing credit or conducting manufacturing through job workers under Central Excise Law. The appellant&#039;s practices were found compliant with relevant provisions and notifications. Consequently, the Tribunal set aside the Ld Commissioner&#039;s orders on penalties and recovery, allowing the appeal.</description>
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