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    <title>2019 (7) TMI 823 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant&#039;s reversal of the amount under Rule 6(3) constituted compliance with the condition of not availing Cenvat credit as per the exemption notification. Relying on precedent and the interpretation of relevant rules, the Tribunal set aside the demand denying the exemption under Notification No. 30/2004-CE. The appeal was allowed, overturning the impugned order and aligning with a previous decision on the applicability of the rules in similar cases.</description>
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      <description>The Tribunal held that the appellant&#039;s reversal of the amount under Rule 6(3) constituted compliance with the condition of not availing Cenvat credit as per the exemption notification. Relying on precedent and the interpretation of relevant rules, the Tribunal set aside the demand denying the exemption under Notification No. 30/2004-CE. The appeal was allowed, overturning the impugned order and aligning with a previous decision on the applicability of the rules in similar cases.</description>
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