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    <title>2005 (6) TMI 332 - CESTAT,  CHENNAI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted in a textile job-work dispute where the applicants established a strong prima facie case. The Tribunal noted the long-standing arrangement, earlier departmental acceptance under the old rule, and the substantial similarity between the new and erstwhile provisions governing movement of inputs to a job worker. It also considered that the processed fabrics were cleared by the principal manufacturer on duty payment and that the demand appeared revenue-neutral because Cenvat credit for inputs had not been extended in the computation. Supporting Tribunal precedent further strengthened the applicants&#039; case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115477</link>
      <description>Waiver of pre-deposit and stay of recovery were granted in a textile job-work dispute where the applicants established a strong prima facie case. The Tribunal noted the long-standing arrangement, earlier departmental acceptance under the old rule, and the substantial similarity between the new and erstwhile provisions governing movement of inputs to a job worker. It also considered that the processed fabrics were cleared by the principal manufacturer on duty payment and that the demand appeared revenue-neutral because Cenvat credit for inputs had not been extended in the computation. Supporting Tribunal precedent further strengthened the applicants&#039; case.</description>
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