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of <h1>CESTAT AHMEDABAD: Unconditional Stay on Duty & Penalty Pre-deposit</h1> <h3>IDEA CELLULAR LTD. Versus COMMR. OF C. EX., AHMEDABAD-III</h3> IDEA CELLULAR LTD. Versus COMMR. OF C. EX., AHMEDABAD-III - 2009 (16) S.T.R. 80 (Tri. - Ahmd.) Ideally, the summary should be a brief and concise representation of the key points of the judgment. Here is a condensed version of the judgment you provided:Title: Appellate Tribunal CESTAT AHMEDABADCitation: 2009 (4) TMI 777 - CESTAT AHMEDABADJudges: Ms. Archana Wadhwa and Shri B.S.V. MurthyAdvocates: Shri Sandeep Sachdeva, C.A. for the Appellant; Dr. Manoj Kumar Rajak, SDR for the RespondentSummary:The appellant requested to dispense with the pre-deposit of duty and penalty amounting to Rs. 1,05,32,336, which was confirmed against them by denying Modvat credit on towers used for telephone/mobile services. The advocate cited previous Tribunal decisions in favor of the appellant, while the respondent referred to judgments stating that towers do not amount to manufacture. The advocate argued that since the tower manufacturer paid duty, the appellant was entitled to credit. The Tribunal granted an unconditional stay, noting that other similarly situated appellants had received the same benefit. The judgment was pronounced in favor of the appellant.This summary captures the main points of the judgment without going into excessive detail. If you require a more in-depth analysis, feel free to ask!
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