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    <title>2019 (2) TMI 852 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, upholding the impugned order and dismissing the Revenue&#039;s appeals. The Tribunal held that Cenvat Credit for inputs used in goods manufactured under Notification 214/86-CE is admissible, thus Rule 6(3) does not apply to the appellant&#039;s job work activities. The decision was supported by references to previous tribunal decisions and the interpretation of Rule 57C regarding Modvat credit and duty payment on final products. The Tribunal emphasized the importance of considering specific scenarios rather than mechanically applying rules.</description>
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      <title>2019 (2) TMI 852 - CESTAT AHMEDABAD</title>
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      <description>The Tribunal allowed the appeal, upholding the impugned order and dismissing the Revenue&#039;s appeals. The Tribunal held that Cenvat Credit for inputs used in goods manufactured under Notification 214/86-CE is admissible, thus Rule 6(3) does not apply to the appellant&#039;s job work activities. The decision was supported by references to previous tribunal decisions and the interpretation of Rule 57C regarding Modvat credit and duty payment on final products. The Tribunal emphasized the importance of considering specific scenarios rather than mechanically applying rules.</description>
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