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    <title>2002 (2) TMI 992 - CEGAT,  BANGALORE</title>
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    <description>Waiver of pre-deposit was granted in a pending central excise dispute because an identical issue had already been stayed in a connected matter, and that earlier stay had been based on the Larger Bench ruling in Wyeth Laboratories Ltd. The dispute concerned the excise treatment of scrap cleared as waste and scrap, including Modvat reversal and the applicable excise rules. In light of the existing stay on the same issue, recovery proceedings were stayed and the appellant was relieved of the pre-deposit requirement.</description>
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      <link>https://www.taxtmi.com/caselaws?id=104117</link>
      <description>Waiver of pre-deposit was granted in a pending central excise dispute because an identical issue had already been stayed in a connected matter, and that earlier stay had been based on the Larger Bench ruling in Wyeth Laboratories Ltd. The dispute concerned the excise treatment of scrap cleared as waste and scrap, including Modvat reversal and the applicable excise rules. In light of the existing stay on the same issue, recovery proceedings were stayed and the appellant was relieved of the pre-deposit requirement.</description>
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