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    <title>2019 (2) TMI 1019 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, a manufacturer of Power Cable, in a case concerning the determination of transaction value for levy of duty under Rule 8 of Valuation Rules, 2000. The Tribunal held that the duty paid was available as Cenvat Credit by the units receiving the goods, making the issue revenue neutral. Additionally, the extended period of limitation for issuing the show cause notice was deemed inapplicable, leading to the set aside of the notice. The appellant was granted consequential benefits as per the law, with the impugned order being overturned.</description>
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      <title>2019 (2) TMI 1019 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=375392</link>
      <description>The Tribunal found in favor of the appellant, a manufacturer of Power Cable, in a case concerning the determination of transaction value for levy of duty under Rule 8 of Valuation Rules, 2000. The Tribunal held that the duty paid was available as Cenvat Credit by the units receiving the goods, making the issue revenue neutral. Additionally, the extended period of limitation for issuing the show cause notice was deemed inapplicable, leading to the set aside of the notice. The appellant was granted consequential benefits as per the law, with the impugned order being overturned.</description>
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