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    <title>2015 (1) TMI 983 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that affixing stickers on imported goods post-clearance constituted manufacturing, contrary to a previous case involving stickers affixed in a bonded warehouse. The appellant was granted CENVAT Credit for Countervailing Duty paid on imported goods, ensuring revenue neutrality despite the manufacturing classification. The duty demand, redemption fine, interest, and penalty imposed were set aside, and the appeal was allowed.</description>
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      <description>The Tribunal held that affixing stickers on imported goods post-clearance constituted manufacturing, contrary to a previous case involving stickers affixed in a bonded warehouse. The appellant was granted CENVAT Credit for Countervailing Duty paid on imported goods, ensuring revenue neutrality despite the manufacturing classification. The duty demand, redemption fine, interest, and penalty imposed were set aside, and the appeal was allowed.</description>
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