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    <title>2017 (12) TMI 6 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that intermediate products used in manufacturing final goods were eligible for exemption benefits under Notification No.67/95-CE, as long as the conditions of the notification were satisfied. The appellants were entitled to the exemption, as the intermediate products were not excluded by the barring clauses of the notification. The appeal was allowed, overturning the demand, interest, and penalties imposed by the original authority and Commissioner (Appeals). The decision in a similar case reaffirmed this interpretation, setting aside the impugned orders and granting relief accordingly.</description>
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      <title>2017 (12) TMI 6 - CESTAT CHENNAI</title>
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      <description>The Tribunal held that intermediate products used in manufacturing final goods were eligible for exemption benefits under Notification No.67/95-CE, as long as the conditions of the notification were satisfied. The appellants were entitled to the exemption, as the intermediate products were not excluded by the barring clauses of the notification. The appeal was allowed, overturning the demand, interest, and penalties imposed by the original authority and Commissioner (Appeals). The decision in a similar case reaffirmed this interpretation, setting aside the impugned orders and granting relief accordingly.</description>
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