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    <title>2026 (4) TMI 996 - CESTAT AHMEDABAD</title>
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    <description>High sea sale trading activity was examined for whether it should be treated as trading under Rule 6 of the Cenvat Credit Rules, 2004, and whether a Cenvat credit demand could be sustained on that basis. The matter was heard by CESTAT Ahmedabad and the order was reserved, with no final adjudication on the merits.</description>
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