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    <title>2017 (7) TMI 326 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal concerning the interpretation of Rule 3 of CENVAT Credit Rules 2004. It held that the appellant&#039;s case fell within precedents prior to the insertion of sub-rules (5B) and (5C), leading to the denial of CENVAT credit on written off goods. The Tribunal found that no substantial question of law was raised as the dispute predated the insertion of the sub-rules, ultimately dismissing the appeal based on previous judgments and legal interpretations.</description>
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      <description>The Tribunal dismissed the appeal concerning the interpretation of Rule 3 of CENVAT Credit Rules 2004. It held that the appellant&#039;s case fell within precedents prior to the insertion of sub-rules (5B) and (5C), leading to the denial of CENVAT credit on written off goods. The Tribunal found that no substantial question of law was raised as the dispute predated the insertion of the sub-rules, ultimately dismissing the appeal based on previous judgments and legal interpretations.</description>
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