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    <title>2012 (8) TMI 411 - CESTAT, CHENNAI</title>
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    <description>The appeal was allowed by the Appellate Tribunal CESTAT, CHENNAI, setting aside the impugned order and remanding the case back to the adjudicating authority for fresh consideration in accordance with the amended rules and the appellants&#039; application under Section 73 of the Finance Act, 2010. The Tribunal emphasized the need for re-examination in light of the retrospective amendment brought by the Finance Act, 2010, particularly regarding the proper reversal of credit for inputs used in manufacturing exempted products.</description>
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      <description>The appeal was allowed by the Appellate Tribunal CESTAT, CHENNAI, setting aside the impugned order and remanding the case back to the adjudicating authority for fresh consideration in accordance with the amended rules and the appellants&#039; application under Section 73 of the Finance Act, 2010. The Tribunal emphasized the need for re-examination in light of the retrospective amendment brought by the Finance Act, 2010, particularly regarding the proper reversal of credit for inputs used in manufacturing exempted products.</description>
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