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    <title>1994 (9) TMI 172 - CEGAT, NEW DELHI</title>
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    <description>On the material before the Tribunal, the appellants showed a prima facie case for waiver of pre-deposit because the items fabricated for use in electricity generation and distribution were argued to be non-marketable goods, with no manufacture within section 2(f) of the Central Excises and Salt Act, 1944. In light of the cited precedent, the Tribunal dispensed with pre-deposit of duty and stayed recovery proceedings during the pendency of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83598</link>
      <description>On the material before the Tribunal, the appellants showed a prima facie case for waiver of pre-deposit because the items fabricated for use in electricity generation and distribution were argued to be non-marketable goods, with no manufacture within section 2(f) of the Central Excises and Salt Act, 1944. In light of the cited precedent, the Tribunal dispensed with pre-deposit of duty and stayed recovery proceedings during the pendency of the appeal.</description>
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