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    <title>2023 (8) TMI 121 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the appeal challenging the decision regarding the applicability of Rule 6 of the CENVAT Credit Rules, 2004 to exempted clearance of LPG. The court upheld the Commissioner of Central Excise (Appeals) ruling that the respondent was not required to pay any amount under Rule 6 for the credit of duty availed on inputs used for manufacturing exempted LPG. The court found that previous judgments had already addressed the issues raised in the appeal, leading to the dismissal of the appeal for lack of substantial legal questions.</description>
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    <pubDate>Fri, 31 Mar 2023 00:00:00 +0530</pubDate>
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      <title>2023 (8) TMI 121 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=441142</link>
      <description>The court dismissed the appeal challenging the decision regarding the applicability of Rule 6 of the CENVAT Credit Rules, 2004 to exempted clearance of LPG. The court upheld the Commissioner of Central Excise (Appeals) ruling that the respondent was not required to pay any amount under Rule 6 for the credit of duty availed on inputs used for manufacturing exempted LPG. The court found that previous judgments had already addressed the issues raised in the appeal, leading to the dismissal of the appeal for lack of substantial legal questions.</description>
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      <pubDate>Fri, 31 Mar 2023 00:00:00 +0530</pubDate>
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