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    <title>2013 (9) TMI 998 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, finding the demand under Rule 6(3) of the Cenvat Credit Rules, 2004 unsustainable for goods exported under bond. The appellant&#039;s compliance with duty payment provisions for cotton fabrics, consultation with departmental authorities, and approach of paying duty based on advice received were considered valid. The appellant&#039;s proactive steps in seeking guidance from authorities supported their compliance, leading to the impugned demands being deemed unsustainable in law.</description>
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      <description>The Tribunal allowed the appeal, finding the demand under Rule 6(3) of the Cenvat Credit Rules, 2004 unsustainable for goods exported under bond. The appellant&#039;s compliance with duty payment provisions for cotton fabrics, consultation with departmental authorities, and approach of paying duty based on advice received were considered valid. The appellant&#039;s proactive steps in seeking guidance from authorities supported their compliance, leading to the impugned demands being deemed unsustainable in law.</description>
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