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    <title>2011 (10) TMI 533 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case concerning the denial of Cenvat credit on capital goods used for manufacturing both dutiable and exempted products. The Tribunal held that Rule 6(4) of the Cenvat Credit Rules, 2004 did not apply to such capital goods, allowing the appellant to claim Cenvat credit. Consequently, the Tribunal granted the waiver of pre-deposit and stay of recovery sought by the appellant, emphasizing the importance of interpreting rules in the context of the specific case and ensuring compliance with legal provisions.</description>
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      <title>2011 (10) TMI 533 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=246275</link>
      <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case concerning the denial of Cenvat credit on capital goods used for manufacturing both dutiable and exempted products. The Tribunal held that Rule 6(4) of the Cenvat Credit Rules, 2004 did not apply to such capital goods, allowing the appellant to claim Cenvat credit. Consequently, the Tribunal granted the waiver of pre-deposit and stay of recovery sought by the appellant, emphasizing the importance of interpreting rules in the context of the specific case and ensuring compliance with legal provisions.</description>
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