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    <title>2018 (2) TMI 557 - CESTAT, MUMBAI</title>
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    <description>The appeal before the Appellate Tribunal CESTAT, Mumbai was partly allowed. The tribunal directed the extension of benefits to the appellant concerning duty on recorded audio cassettes as per the Commissioner&#039;s remand report. The tribunal upheld the dismissal of claims regarding trading activities, noting the bill exchanges between parties showed raw materials were used for captive consumption. The decision emphasized the correct application of duty benefits and differentiation between trading and captive consumption activities.</description>
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      <description>The appeal before the Appellate Tribunal CESTAT, Mumbai was partly allowed. The tribunal directed the extension of benefits to the appellant concerning duty on recorded audio cassettes as per the Commissioner&#039;s remand report. The tribunal upheld the dismissal of claims regarding trading activities, noting the bill exchanges between parties showed raw materials were used for captive consumption. The decision emphasized the correct application of duty benefits and differentiation between trading and captive consumption activities.</description>
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