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    <title>2013 (5) TMI 268 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming that iron ore fines were not to be classified as exempted goods under the Cenvat Credit Rules, 2004. The decision clarified the application of rules governing the classification of goods and the implications for availing credit under the Cenvat regime.</description>
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