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    <title>1997 (4) TMI 258 - CEGAT, NEW DELHI</title>
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    <description>Interim stay was granted and pre-deposit waived in a Modvat credit dispute where credit was claimed on the basis of a challan-cum-invoice and related endorsements. The tribunal considered the documents produced, including the SAIL-issued challan-cum-invoice, and noted that the appellant&#039;s status as a wholesale distributor or dealer could be verified from the record. As the Department did not seriously oppose stay at that stage, the amount in question was waived pending disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90385</link>
      <description>Interim stay was granted and pre-deposit waived in a Modvat credit dispute where credit was claimed on the basis of a challan-cum-invoice and related endorsements. The tribunal considered the documents produced, including the SAIL-issued challan-cum-invoice, and noted that the appellant&#039;s status as a wholesale distributor or dealer could be verified from the record. As the Department did not seriously oppose stay at that stage, the amount in question was waived pending disposal of the appeal.</description>
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