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    <title>2018 (9) TMI 160 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the demand under Rule 6 for availing cenvat credit in manufacturing goods on a job work basis under Notification No. 214/86-CE is not sustainable. Citing Rule 3 of Cenvat Credit Rules, 2004, and previous Tribunal decisions, the Tribunal set aside the impugned order and allowed the appeals. The judgment underscores the significance of interpreting rules and precedents in determining the admissibility of cenvat credit in similar cases.</description>
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      <description>The Tribunal held that the demand under Rule 6 for availing cenvat credit in manufacturing goods on a job work basis under Notification No. 214/86-CE is not sustainable. Citing Rule 3 of Cenvat Credit Rules, 2004, and previous Tribunal decisions, the Tribunal set aside the impugned order and allowed the appeals. The judgment underscores the significance of interpreting rules and precedents in determining the admissibility of cenvat credit in similar cases.</description>
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