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    <title>2016 (2) TMI 781 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals in favor of the assessee, setting aside duty demands related to CENVAT Credit on inputs used in job-work cleared under full exemption. Relying on the principles established in a previous case involving Sterlite Industries Ltd., the Tribunal found that Rule 6 of the Cenvat Credit Rules, 2004, required specific conditions to apply, emphasizing the relevance of special procedures for duty payment scenarios between job workers and manufacturers. The decision clarified the interpretation of Rule 6 and its application to cases involving exemptions or nil rates of duty, providing guidance on CENVAT Credit claims in similar situations.</description>
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      <title>2016 (2) TMI 781 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=272076</link>
      <description>The Tribunal allowed the appeals in favor of the assessee, setting aside duty demands related to CENVAT Credit on inputs used in job-work cleared under full exemption. Relying on the principles established in a previous case involving Sterlite Industries Ltd., the Tribunal found that Rule 6 of the Cenvat Credit Rules, 2004, required specific conditions to apply, emphasizing the relevance of special procedures for duty payment scenarios between job workers and manufacturers. The decision clarified the interpretation of Rule 6 and its application to cases involving exemptions or nil rates of duty, providing guidance on CENVAT Credit claims in similar situations.</description>
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