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    <description>The Tribunal allowed the waiver of pre-deposit for the balance amounts and stayed recovery pending the appeal&#039;s final disposal. The decision was based on the applicant&#039;s reversal of cenvat credit on common inputs and the classification of the sale of gas turbine parts, emphasizing the importance of correctly categorizing the nature of the activity for tax purposes.</description>
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      <description>The Tribunal allowed the waiver of pre-deposit for the balance amounts and stayed recovery pending the appeal&#039;s final disposal. The decision was based on the applicant&#039;s reversal of cenvat credit on common inputs and the classification of the sale of gas turbine parts, emphasizing the importance of correctly categorizing the nature of the activity for tax purposes.</description>
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