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    <title>1998 (11) TMI 301 - CEGAT, NEW DELHI</title>
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    <description>Interpretation of Rule 57C and Rule 57CC in a Modvat credit dispute over inputs used exclusively in exempted tractors was considered fairly arguable. On that basis, the Tribunal declined complete waiver of pre-deposit, directed a limited deposit, and protected the applicants from recovery of the balance during the appeal, subject to compliance with the deposit direction.</description>
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      <title>1998 (11) TMI 301 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91288</link>
      <description>Interpretation of Rule 57C and Rule 57CC in a Modvat credit dispute over inputs used exclusively in exempted tractors was considered fairly arguable. On that basis, the Tribunal declined complete waiver of pre-deposit, directed a limited deposit, and protected the applicants from recovery of the balance during the appeal, subject to compliance with the deposit direction.</description>
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