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    <title>2022 (7) TMI 924 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant&#039;s job work activity constituted manufacturing, not an exempted service. The demand under Rule 6(3) of the Cenvat Credit Rules, 2004, and penalties were deemed unsustainable. The appeal was allowed, and the impugned order was set aside, granting consequential relief.</description>
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      <description>The Tribunal held that the appellant&#039;s job work activity constituted manufacturing, not an exempted service. The demand under Rule 6(3) of the Cenvat Credit Rules, 2004, and penalties were deemed unsustainable. The appeal was allowed, and the impugned order was set aside, granting consequential relief.</description>
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