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    <title>2015 (10) TMI 1951 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the impugned order. It granted the waiver of pre-deposit and emphasized the correct application of statutory provisions in determining duty liability on capital goods cleared to DTA. The Tribunal found the appellant had followed the Assistant Commissioner&#039;s direction in calculating duty correctly and that the later-inserted Rule 3(5A) of the Cenvat Credit Rules, 2004 was inapplicable.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the impugned order. It granted the waiver of pre-deposit and emphasized the correct application of statutory provisions in determining duty liability on capital goods cleared to DTA. The Tribunal found the appellant had followed the Assistant Commissioner&#039;s direction in calculating duty correctly and that the later-inserted Rule 3(5A) of the Cenvat Credit Rules, 2004 was inapplicable.</description>
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