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    <title>2019 (8) TMI 1253 - CESTAT ALLAHABAD</title>
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    <description>The appellate tribunal set aside the order demanding payment under Rule 6(3) of the Cenvat Credit Rules, 2004, as the appellant had already reversed the proportionate credit of common input services used in trading exempted goods at the head office. The tribunal found the additional demand unjustified and unsustainable, emphasizing the importance of following legal provisions and established principles. The appeal was allowed, providing relief to the appellant and reinforcing the necessity of compliance with Cenvat Credit Rules.</description>
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      <description>The appellate tribunal set aside the order demanding payment under Rule 6(3) of the Cenvat Credit Rules, 2004, as the appellant had already reversed the proportionate credit of common input services used in trading exempted goods at the head office. The tribunal found the additional demand unjustified and unsustainable, emphasizing the importance of following legal provisions and established principles. The appeal was allowed, providing relief to the appellant and reinforcing the necessity of compliance with Cenvat Credit Rules.</description>
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