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    <title>2015 (9) TMI 1021 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the Appellant, finding that the machinery was not cleared as waste and scrap, thus no CENVAT Credit reversal was required. The Appellant was deemed eligible for a refund of the duty paid during clearance under Rule 3(5) of the CENVAT Credit Rules, 2004.</description>
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