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    <title>2014 (7) TMI 523 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned order and providing consequential relief to the appellant, a manufacturer of color coated steel coils and sheets. The decision emphasized the value addition in the goods, leading to additional duty collection for the exchequer. Citing precedents and a Bombay High Court ruling, the Tribunal concluded that the disputed activities were part of the regular manufacturing process, justifying the utilization of CENVAT credit and negating any revenue loss.</description>
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      <description>The Tribunal allowed the appeals, setting aside the impugned order and providing consequential relief to the appellant, a manufacturer of color coated steel coils and sheets. The decision emphasized the value addition in the goods, leading to additional duty collection for the exchequer. Citing precedents and a Bombay High Court ruling, the Tribunal concluded that the disputed activities were part of the regular manufacturing process, justifying the utilization of CENVAT credit and negating any revenue loss.</description>
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