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    <title>2019 (1) TMI 1835 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, ruling in favor of the assessee. It held that cement cleared for internal use within factory premises for captive consumption is not subject to duty under Section 4A on an MRP basis. The decision relied on precedent judgments and relevant notifications, exempting such goods from certain Packaging Rules provisions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, ruling in favor of the assessee. It held that cement cleared for internal use within factory premises for captive consumption is not subject to duty under Section 4A on an MRP basis. The decision relied on precedent judgments and relevant notifications, exempting such goods from certain Packaging Rules provisions.</description>
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