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    <title>2019 (7) TMI 247 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of CENVAT credit by the Commissioner(Appeals). Relying on legal precedents and the High Court&#039;s judgment in a related matter, the Tribunal held that the clearance to the SEZ unit should be treated as an export, thus negating the demand for reversal of credit. The Tribunal found the impugned order unsustainable in law and granted relief to the appellant, emphasizing the influence of legal precedents and the interpretation of Rule 3(5) of the CENVAT Credit Rules in reaching the decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=382551</link>
      <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of CENVAT credit by the Commissioner(Appeals). Relying on legal precedents and the High Court&#039;s judgment in a related matter, the Tribunal held that the clearance to the SEZ unit should be treated as an export, thus negating the demand for reversal of credit. The Tribunal found the impugned order unsustainable in law and granted relief to the appellant, emphasizing the influence of legal precedents and the interpretation of Rule 3(5) of the CENVAT Credit Rules in reaching the decision.</description>
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