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    <title>2006 (1) TMI 518 - CESTAT, MUMBAI</title>
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    <description>Cenvat credit could not be denied at the pre-deposit stage where duty had been actually levied and collected on the goods, and the Revenue did not dispute payment of duty. On that basis, the Tribunal found a strong prima facie case in favour of the applicant-company and waived pre-deposit of duty and penalties. Recovery was stayed and kept in abeyance pending disposal of the appeals.</description>
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      <description>Cenvat credit could not be denied at the pre-deposit stage where duty had been actually levied and collected on the goods, and the Revenue did not dispute payment of duty. On that basis, the Tribunal found a strong prima facie case in favour of the applicant-company and waived pre-deposit of duty and penalties. Recovery was stayed and kept in abeyance pending disposal of the appeals.</description>
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