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    <title>2017 (2) TMI 371 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal against the order disallowing Modvat credit under the Central Excise Act, 1944. The Tribunal upheld the respondent&#039;s entitlement to Modvat credit and job work under Notification No. 214/86-C.E, based on a previous order in favor of the respondent dated 16.12.2005. The Tribunal found that the respondent&#039;s duty payment under Section 3 was appropriate, and Section 3A did not apply due to the predominance of non-notified goods production. Therefore, the revenue&#039;s appeal was deemed irrelevant and dismissed on 2/1/2017.</description>
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      <title>2017 (2) TMI 371 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=338671</link>
      <description>The Tribunal dismissed the revenue&#039;s appeal against the order disallowing Modvat credit under the Central Excise Act, 1944. The Tribunal upheld the respondent&#039;s entitlement to Modvat credit and job work under Notification No. 214/86-C.E, based on a previous order in favor of the respondent dated 16.12.2005. The Tribunal found that the respondent&#039;s duty payment under Section 3 was appropriate, and Section 3A did not apply due to the predominance of non-notified goods production. Therefore, the revenue&#039;s appeal was deemed irrelevant and dismissed on 2/1/2017.</description>
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