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    <title>2006 (5) TMI 398 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the stay application unconditionally, granting waiver and staying the recovery of the amount in question until the appeal was disposed of. The Tribunal emphasized the importance of not unduly restricting the availability of credit on inputs used in manufacturing processes, even when job workers are involved in certain aspects of production. The decision highlighted the need for a holistic interpretation of legal precedents to ensure fair treatment and the protection of the rights of the appellants in tax matters.</description>
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