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    <title>2000 (1) TMI 247 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit was granted because the duty demand on transformer coils fabricated and used captively in repairing electric transformers was already covered by an earlier Tribunal ruling in the same applicants&#039; case that such coil-making did not amount to manufacture. That precedent established a prima facie case for interim relief, so the duty recovery was stayed during pendency of the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93260</link>
      <description>Waiver of pre-deposit was granted because the duty demand on transformer coils fabricated and used captively in repairing electric transformers was already covered by an earlier Tribunal ruling in the same applicants&#039; case that such coil-making did not amount to manufacture. That precedent established a prima facie case for interim relief, so the duty recovery was stayed during pendency of the appeals.</description>
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