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    <title>2013 (9) TMI 1108 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against an Order-in-Original demanding reversal of Cenvat Credit for goods supplied to an SEZ developer. The decision was influenced by legal precedents, including judgments from the High Courts of Andhra Pradesh and Chhattisgarh, such as the Sujana Metal Products Ltd. and Steel Authority of India Ltd. cases. The Tribunal considered these precedents in favor of the appellant, emphasizing the importance of established legal principles and the impact of High Court decisions on appellate proceedings in tax matters.</description>
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      <title>2013 (9) TMI 1108 - CESTAT MUMBAI</title>
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      <description>The Tribunal allowed the appellant&#039;s appeal against an Order-in-Original demanding reversal of Cenvat Credit for goods supplied to an SEZ developer. The decision was influenced by legal precedents, including judgments from the High Courts of Andhra Pradesh and Chhattisgarh, such as the Sujana Metal Products Ltd. and Steel Authority of India Ltd. cases. The Tribunal considered these precedents in favor of the appellant, emphasizing the importance of established legal principles and the impact of High Court decisions on appellate proceedings in tax matters.</description>
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