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    <title>2009 (11) TMI 970 - CESTAT MUMBAI</title>
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    <description>CENVAT credit on inputs used in exempted final products, where clearances were made on payment of 8%/10% under Rule 6(3) of the CENVAT Credit Rules, 2004, was held available to the assessee. The Tribunal noted that the same issue had already been decided in the assessee&#039;s favour in an earlier proceeding, that the Revenue&#039;s appeals on that question had been dismissed on merits, and that the earlier order had attained finality. In view of that final concluded position, the Revenue&#039;s identical challenge in the present appeal was rejected and the impugned order was sustained.</description>
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      <title>2009 (11) TMI 970 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=190267</link>
      <description>CENVAT credit on inputs used in exempted final products, where clearances were made on payment of 8%/10% under Rule 6(3) of the CENVAT Credit Rules, 2004, was held available to the assessee. The Tribunal noted that the same issue had already been decided in the assessee&#039;s favour in an earlier proceeding, that the Revenue&#039;s appeals on that question had been dismissed on merits, and that the earlier order had attained finality. In view of that final concluded position, the Revenue&#039;s identical challenge in the present appeal was rejected and the impugned order was sustained.</description>
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