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    <title>2021 (12) TMI 1009 - CESTAT AHMEDABAD</title>
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    <description>The appellant, engaged in manufacturing Nail Polish bottles, exported duty-paid trading goods without availing cenvat credit or paying duty. The Tribunal held that the appellant was not required to reverse the credit attributed to common input services used for clearance of goods, citing precedents. Additionally, the appellant was entitled to the benefit of Rule 6(6)(v) for exporting trading goods without executing a bond, as no duty was payable. The impugned order was set aside, clarifying the application of Rule 6(6)(v) in exporting non-dutiable goods without bond execution.</description>
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    <pubDate>Thu, 02 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2021 (12) TMI 1009 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=416243</link>
      <description>The appellant, engaged in manufacturing Nail Polish bottles, exported duty-paid trading goods without availing cenvat credit or paying duty. The Tribunal held that the appellant was not required to reverse the credit attributed to common input services used for clearance of goods, citing precedents. Additionally, the appellant was entitled to the benefit of Rule 6(6)(v) for exporting trading goods without executing a bond, as no duty was payable. The impugned order was set aside, clarifying the application of Rule 6(6)(v) in exporting non-dutiable goods without bond execution.</description>
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