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    <title>2003 (4) TMI 446 - CEGAT, NEW DELHI</title>
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    <description>Imported inputs that had suffered countervailing duty at the rate applicable to motor vehicles were later cleared to vendors at the same duty rate. On the interim application, the Tribunal considered the cited decisions on credit treatment and the effect of removal of inputs, and found that those authorities supported the applicants at the prima facie stage. A strong prima facie case for stay of recovery of the demanded duty and penalty was therefore made out, and recovery was stayed.</description>
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      <title>2003 (4) TMI 446 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=108959</link>
      <description>Imported inputs that had suffered countervailing duty at the rate applicable to motor vehicles were later cleared to vendors at the same duty rate. On the interim application, the Tribunal considered the cited decisions on credit treatment and the effect of removal of inputs, and found that those authorities supported the applicants at the prima facie stage. A strong prima facie case for stay of recovery of the demanded duty and penalty was therefore made out, and recovery was stayed.</description>
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