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    <title>2021 (4) TMI 1184 - CESTAT AHMEDABAD</title>
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    <description>The appeal against the reversal of Cenvat Credit under Rule 6(3) of the Cenvat Credit Rules, 2004 was allowed. The Tribunal held that goods cleared under specific certificates were neither exempted nor subject to nil duty, thus not requiring the reversal of Cenvat Credit. The judgment referenced previous cases and highlighted that goods cleared under specific procedures were not exempted or subject to nil duty, leading to the setting aside of the order demanding credit reversal. The appeal was allowed, and the penalty imposition was also overturned based on the analysis provided.</description>
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    <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (4) TMI 1184 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=407068</link>
      <description>The appeal against the reversal of Cenvat Credit under Rule 6(3) of the Cenvat Credit Rules, 2004 was allowed. The Tribunal held that goods cleared under specific certificates were neither exempted nor subject to nil duty, thus not requiring the reversal of Cenvat Credit. The judgment referenced previous cases and highlighted that goods cleared under specific procedures were not exempted or subject to nil duty, leading to the setting aside of the order demanding credit reversal. The appeal was allowed, and the penalty imposition was also overturned based on the analysis provided.</description>
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      <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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