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    <title>2018 (2) TMI 209 - CESTAT CHENNAI</title>
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    <description>The appellate tribunal found that the lower authorities&#039; conclusions were not legally sustainable in a case involving the interpretation of Notification No.67/1995-CE for exemption on captive consumption. The appellant&#039;s compliance with Rule 6 of Cenvat Credit Rules was deemed sufficient for exclusion under the notification. As the appellant had availed exemption for Mega Power Projects by complying with the rules, the tribunal allowed the appellant&#039;s appeal and dismissed the Revenue&#039;s appeal, ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=354788</link>
      <description>The appellate tribunal found that the lower authorities&#039; conclusions were not legally sustainable in a case involving the interpretation of Notification No.67/1995-CE for exemption on captive consumption. The appellant&#039;s compliance with Rule 6 of Cenvat Credit Rules was deemed sufficient for exclusion under the notification. As the appellant had availed exemption for Mega Power Projects by complying with the rules, the tribunal allowed the appellant&#039;s appeal and dismissed the Revenue&#039;s appeal, ruling in favor of the appellant.</description>
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