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    <title>2017 (6) TMI 712 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the transfer of Acetic acid from tankers to 35 Kgs Carbuoys did not amount to manufacture as per relevant provisions. Referring to a Supreme Court judgment and a Circular, it was established that such activity did not trigger duty demands or affect eligibility for exemptions. Consequently, the Tribunal allowed the assessee&#039;s appeal, set aside the Order-in-Appeal, and dismissed the Department&#039;s appeal, along with disposing of the respondent&#039;s cross-objection.</description>
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      <title>2017 (6) TMI 712 - CESTAT CHENNAI</title>
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      <description>The Tribunal held that the transfer of Acetic acid from tankers to 35 Kgs Carbuoys did not amount to manufacture as per relevant provisions. Referring to a Supreme Court judgment and a Circular, it was established that such activity did not trigger duty demands or affect eligibility for exemptions. Consequently, the Tribunal allowed the assessee&#039;s appeal, set aside the Order-in-Appeal, and dismissed the Department&#039;s appeal, along with disposing of the respondent&#039;s cross-objection.</description>
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