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    <title>1997 (1) TMI 346 - CEGAT, MUMBAI</title>
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    <description>Claims to Modvat credit on capital goods under Rule 57Q were treated as debatable, and the appellants were found to have only an arguable prima facie case for interim relief. On that basis, full waiver of pre-deposit was refused, partial pre-deposit was ordered, and recovery of the balance was stayed upon compliance with the deposit condition.</description>
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      <title>1997 (1) TMI 346 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91530</link>
      <description>Claims to Modvat credit on capital goods under Rule 57Q were treated as debatable, and the appellants were found to have only an arguable prima facie case for interim relief. On that basis, full waiver of pre-deposit was refused, partial pre-deposit was ordered, and recovery of the balance was stayed upon compliance with the deposit condition.</description>
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