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    <title>2018 (2) TMI 531 - CESTAT, MUMBAI</title>
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    <description>The tribunal allowed the appeal by M/s Esters and Solvents LLP, setting aside the order-in-appeal upholding a demand and penalty under the Central Excise Act, 1944. The dispute centered on the appellant&#039;s eligibility to claim CENVAT credit on additional duties of customs for goods manufactured on behalf of the importer. The tribunal ruled in favor of the appellant, emphasizing compliance with the CENVAT Credit Rules, 2004, and recognizing their entitlement to the credit as a loan-licensee manufacturing goods for the importer.</description>
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      <description>The tribunal allowed the appeal by M/s Esters and Solvents LLP, setting aside the order-in-appeal upholding a demand and penalty under the Central Excise Act, 1944. The dispute centered on the appellant&#039;s eligibility to claim CENVAT credit on additional duties of customs for goods manufactured on behalf of the importer. The tribunal ruled in favor of the appellant, emphasizing compliance with the CENVAT Credit Rules, 2004, and recognizing their entitlement to the credit as a loan-licensee manufacturing goods for the importer.</description>
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