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    <title>2023 (9) TMI 1188 - CESTAT AHMEDABAD</title>
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    <description>The tribunal set aside the order and remanded the case for a fresh decision following a pending appeal before the Supreme Court regarding the liability to reverse Cenvat credit on inputs used in goods cleared under exemption. The appellant&#039;s argument that the goods were not exempted due to specific conditions was considered, but the tribunal emphasized the impact of rule changes on past judgments. The appeal was disposed of by remanding it to the Adjudicating Authority for further consideration post the Supreme Court&#039;s judgment.</description>
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      <description>The tribunal set aside the order and remanded the case for a fresh decision following a pending appeal before the Supreme Court regarding the liability to reverse Cenvat credit on inputs used in goods cleared under exemption. The appellant&#039;s argument that the goods were not exempted due to specific conditions was considered, but the tribunal emphasized the impact of rule changes on past judgments. The appeal was disposed of by remanding it to the Adjudicating Authority for further consideration post the Supreme Court&#039;s judgment.</description>
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