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    <title>2005 (12) TMI 305 - CESTAT, NEW DELHI</title>
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    <description>A pre-deposit and interim stay order under Section 35F of the Central Excise Act was set aside because the appellate authority did not consider the appellant&#039;s pleaded case that separate accounts were maintained for inputs used in different products under Rule 6(3)(b) of the Cenvat Credit Rules, 2002. The record included correspondence supporting that contention, making it a relevant factor in assessing prima facie case and interim relief. The stay applications were directed to be reheard on the existing material and decided expeditiously.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116766</link>
      <description>A pre-deposit and interim stay order under Section 35F of the Central Excise Act was set aside because the appellate authority did not consider the appellant&#039;s pleaded case that separate accounts were maintained for inputs used in different products under Rule 6(3)(b) of the Cenvat Credit Rules, 2002. The record included correspondence supporting that contention, making it a relevant factor in assessing prima facie case and interim relief. The stay applications were directed to be reheard on the existing material and decided expeditiously.</description>
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