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    <title>2015 (10) TMI 1790 - CESTAT NEW DELHI</title>
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    <description>The appellant successfully demonstrated compliance with the conditions of Notification No. 30/2004-C.E. by adhering to Rule 6(3)(i) and reversing the required amount under Rule 6(3D), establishing non-availment of Cenvat credit. The judgment emphasized the significance of correctly interpreting and applying the rules and notifications to ascertain fulfillment of exemption conditions. Consequently, the stay petition was unconditionally allowed based on this finding.</description>
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      <description>The appellant successfully demonstrated compliance with the conditions of Notification No. 30/2004-C.E. by adhering to Rule 6(3)(i) and reversing the required amount under Rule 6(3D), establishing non-availment of Cenvat credit. The judgment emphasized the significance of correctly interpreting and applying the rules and notifications to ascertain fulfillment of exemption conditions. Consequently, the stay petition was unconditionally allowed based on this finding.</description>
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