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    <title>2018 (2) TMI 463 - CESTAT, ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the appellant in a case concerning the interpretation of Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal held that the removal of inputs &quot;as such&quot; by a manufacturer does not constitute a trading activity. Consequently, the impugned orders were set aside, and both appeals were allowed in favor of the appellant, providing relief and emphasizing the Tribunal&#039;s interpretation of the relevant legal provisions.</description>
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      <description>The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the appellant in a case concerning the interpretation of Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal held that the removal of inputs &quot;as such&quot; by a manufacturer does not constitute a trading activity. Consequently, the impugned orders were set aside, and both appeals were allowed in favor of the appellant, providing relief and emphasizing the Tribunal&#039;s interpretation of the relevant legal provisions.</description>
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