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    <title>2017 (10) TMI 511 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the miscellaneous application seeking rectification of a mistake in the Final Order, which involved the benefit of exemption under Notification No.8/2005 and Notification No.214/86-CE. The Tribunal found that the Adjudicating Authority had not considered the issue of eligibility for the benefit under Notification No.214/86-CE, limiting its findings to Notification No.8/2005-ST. Consequently, the Tribunal held that the Central Excise Duty exemption under Notification No.214/86-CE could not be extended to determine the applicability of the Cenvat Credit Rules, 2004, under Notification No.8/2005-ST. The application for rectification was dismissed.</description>
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      <title>2017 (10) TMI 511 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=349356</link>
      <description>The Tribunal dismissed the miscellaneous application seeking rectification of a mistake in the Final Order, which involved the benefit of exemption under Notification No.8/2005 and Notification No.214/86-CE. The Tribunal found that the Adjudicating Authority had not considered the issue of eligibility for the benefit under Notification No.214/86-CE, limiting its findings to Notification No.8/2005-ST. Consequently, the Tribunal held that the Central Excise Duty exemption under Notification No.214/86-CE could not be extended to determine the applicability of the Cenvat Credit Rules, 2004, under Notification No.8/2005-ST. The application for rectification was dismissed.</description>
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