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    <title>1999 (9) TMI 162 - CEGAT, MUMBAI</title>
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    <description>The Tribunal granted an unconditional stay and waiver of pre-deposit of duty and penalties until the appeal proceedings were concluded. The applicants, involved in manufacturing insulated wires and cables, were questioned on the eligibility of goods for benefit under Notification No. 214/86-C.E. The Tribunal found no prohibition on using additional inputs or recovering their value from the principal manufacturer, allowing for a distinct product to be manufactured. Allegations of misdeclaration and suppression of facts were also dismissed due to lack of basis, leading to the grant of the stay and waiver of pre-deposit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92224</link>
      <description>The Tribunal granted an unconditional stay and waiver of pre-deposit of duty and penalties until the appeal proceedings were concluded. The applicants, involved in manufacturing insulated wires and cables, were questioned on the eligibility of goods for benefit under Notification No. 214/86-C.E. The Tribunal found no prohibition on using additional inputs or recovering their value from the principal manufacturer, allowing for a distinct product to be manufactured. Allegations of misdeclaration and suppression of facts were also dismissed due to lack of basis, leading to the grant of the stay and waiver of pre-deposit.</description>
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