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    <title>2013 (8) TMI 59 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand for Central Excise duty on additional consideration received for scrapped goods and denying service tax credit on outward transportation charges. The decision was based on the appellant&#039;s arguments regarding the nature of the goods and contractual terms for doorstep delivery, supported by factual evidence and legal precedents. The judgment highlighted the significance of evidence and precedent in determining credit eligibility, ultimately ruling in favor of the appellant on both issues.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demand for Central Excise duty on additional consideration received for scrapped goods and denying service tax credit on outward transportation charges. The decision was based on the appellant&#039;s arguments regarding the nature of the goods and contractual terms for doorstep delivery, supported by factual evidence and legal precedents. The judgment highlighted the significance of evidence and precedent in determining credit eligibility, ultimately ruling in favor of the appellant on both issues.</description>
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