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    <title>2018 (7) TMI 980 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned order, as the appellant met the exemption criteria under Notification 67/1995-CE by complying with Rule 6(1) of the Cenvat Credit Rules. The appellant&#039;s non-availment of Cenvat Credit for inputs used in exempted goods established eligibility for exemption on intermediate goods, specifically plastic powder, used in the manufacturing process. The Tribunal emphasized the importance of Rule 6(1) compliance for claiming exemptions on intermediate goods, ultimately ruling in favor of the appellant based on their adherence to the said rule.</description>
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      <description>The Tribunal allowed the appeals, setting aside the impugned order, as the appellant met the exemption criteria under Notification 67/1995-CE by complying with Rule 6(1) of the Cenvat Credit Rules. The appellant&#039;s non-availment of Cenvat Credit for inputs used in exempted goods established eligibility for exemption on intermediate goods, specifically plastic powder, used in the manufacturing process. The Tribunal emphasized the importance of Rule 6(1) compliance for claiming exemptions on intermediate goods, ultimately ruling in favor of the appellant based on their adherence to the said rule.</description>
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