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    <title>1997 (2) TMI 199 - CEGAT, MUMBAI</title>
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    <description>Modvat credit availed through invoices was examined under the excise credit rules in the context of a request for stay and waiver of pre-deposit. The issue was found prima facie arguable, but not strong enough to justify complete dispensation of the statutory deposit requirement. Partial relief was therefore granted, with the remaining amount directed to be deposited before the appeal could be heard on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86391</link>
      <description>Modvat credit availed through invoices was examined under the excise credit rules in the context of a request for stay and waiver of pre-deposit. The issue was found prima facie arguable, but not strong enough to justify complete dispensation of the statutory deposit requirement. Partial relief was therefore granted, with the remaining amount directed to be deposited before the appeal could be heard on merits.</description>
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