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    <title>2008 (1) TMI 755 - CESTAT, AHMEDABAD</title>
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    <description>Supplies made to projects funded by the Asian Development Bank were treated as exempt under the relevant notification, on the basis that the Bank qualified as an international organisation. The dispute concerned whether, for Rule 6 of the Cenvat Credit Rules, the same supplies were nevertheless outside the exception to reversal of Cenvat credit. As the exemption benefit had already been extended on the footing that the Asian Development Bank was an international organisation, the applicant was found to have a prima facie strong case. Unconditional stay of the demand was therefore granted.</description>
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      <description>Supplies made to projects funded by the Asian Development Bank were treated as exempt under the relevant notification, on the basis that the Bank qualified as an international organisation. The dispute concerned whether, for Rule 6 of the Cenvat Credit Rules, the same supplies were nevertheless outside the exception to reversal of Cenvat credit. As the exemption benefit had already been extended on the footing that the Asian Development Bank was an international organisation, the applicant was found to have a prima facie strong case. Unconditional stay of the demand was therefore granted.</description>
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