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    <title>2007 (4) TMI 461 - CESTAT, MUMBAI</title>
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    <description>Use of Dobby Cards in the manufacture of exempted final products did not, on the prima facie view recorded, bar CENVAT credit merely because the capital goods were used for exempt output. The Tribunal also noted that earlier orders had extended the benefit of Notification No. 67/95 to the same goods. On that basis, the applicant was held entitled to waiver of pre-deposit of duty and penalty, and recovery was stayed pending disposal of the appeal.</description>
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      <description>Use of Dobby Cards in the manufacture of exempted final products did not, on the prima facie view recorded, bar CENVAT credit merely because the capital goods were used for exempt output. The Tribunal also noted that earlier orders had extended the benefit of Notification No. 67/95 to the same goods. On that basis, the applicant was held entitled to waiver of pre-deposit of duty and penalty, and recovery was stayed pending disposal of the appeal.</description>
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