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    <title>2020 (3) TMI 643 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the order and directed the Adjudicating Authority to verify the end use of the goods in the Baddi Unit. If confirmed that the transferred goods were used in manufacturing final excisable goods, the appellant would be entitled to exemption under Notification No. 21/2002-Cus. The appeal was allowed for further consideration based on the Tribunal&#039;s observations, emphasizing the importance of verifying the actual use of the transferred goods for exemption eligibility.</description>
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