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    <title>2017 (9) TMI 1205 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, extending exemption under Notification no.30/2004-CE dated 9.7.2004 to the appellants. Relying on the principles from the SRF Ltd. case, the Tribunal held that the conditions of the notification were met despite the Revenue&#039;s objections. The Tribunal emphasized the importance of adhering to conditions in exemption notifications and concluded that the benefits should be available to the appellants. Consequently, the impugned order was set aside, and the appellants were granted the exemption with any consequential relief as per law.</description>
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      <title>2017 (9) TMI 1205 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=348448</link>
      <description>The Tribunal allowed the appeals, extending exemption under Notification no.30/2004-CE dated 9.7.2004 to the appellants. Relying on the principles from the SRF Ltd. case, the Tribunal held that the conditions of the notification were met despite the Revenue&#039;s objections. The Tribunal emphasized the importance of adhering to conditions in exemption notifications and concluded that the benefits should be available to the appellants. Consequently, the impugned order was set aside, and the appellants were granted the exemption with any consequential relief as per law.</description>
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