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    <title>2018 (4) TMI 661 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the manufacturing of 1600 mm diameter MS pipes by the respondent was excisable and liable for duty as the pipes were movable goods. The Tribunal highlighted the lack of verification of cenvat credit and dismissed the argument of revenue neutrality regarding MSEB&#039;s potential credit. The case was remanded to the adjudicating authority for a fresh decision, leaving all issues open for further examination.</description>
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      <description>The Tribunal found that the manufacturing of 1600 mm diameter MS pipes by the respondent was excisable and liable for duty as the pipes were movable goods. The Tribunal highlighted the lack of verification of cenvat credit and dismissed the argument of revenue neutrality regarding MSEB&#039;s potential credit. The case was remanded to the adjudicating authority for a fresh decision, leaving all issues open for further examination.</description>
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