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    <title>2018 (4) TMI 924 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the impugned order and dismissed the appeal filed by the appellant, as the goods imported did not meet the condition of non-availment of CENVAT Credit on inputs or capital goods for exemption from CVD under Notification No. 30/2004-CE dated 9.7.2004. The decision was based on a previous judgment in the appellant&#039;s case by the Hon&#039;ble Madras High Court, establishing that the issue was no longer res integra and had been conclusively settled in favor of the Revenue.</description>
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      <title>2018 (4) TMI 924 - CESTAT MUMBAI</title>
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      <description>The Tribunal upheld the impugned order and dismissed the appeal filed by the appellant, as the goods imported did not meet the condition of non-availment of CENVAT Credit on inputs or capital goods for exemption from CVD under Notification No. 30/2004-CE dated 9.7.2004. The decision was based on a previous judgment in the appellant&#039;s case by the Hon&#039;ble Madras High Court, establishing that the issue was no longer res integra and had been conclusively settled in favor of the Revenue.</description>
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