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    <title>2011 (4) TMI 439 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal and providing consequential relief to the appellant. The decision was based on the interpretation of relevant notifications and rules, ensuring compliance with duty payment obligations and CENVAT Credit provisions in the job work scenario. The distinction between Polyester filament yarn and Polyester texturised yarn was crucial, allowing the appellant to avail the benefit of duty exemption and maintaining revenue neutrality in inter-unit transactions.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeal and providing consequential relief to the appellant. The decision was based on the interpretation of relevant notifications and rules, ensuring compliance with duty payment obligations and CENVAT Credit provisions in the job work scenario. The distinction between Polyester filament yarn and Polyester texturised yarn was crucial, allowing the appellant to avail the benefit of duty exemption and maintaining revenue neutrality in inter-unit transactions.</description>
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