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    <title>2008 (6) TMI 400 - CESTAT, NEW DELHI</title>
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    <description>Prima facie conflict on Cenvat credit admissibility for steel items used in construction, including whether such goods qualify as capital goods or inputs, justified interim protection. The Tribunal noted contrary views on similar items, and that one issue was already before a Larger Bench while another had been prima facie considered in favour of the appellant in its own case. On that basis, pre-deposit of duty and penalty was dispensed with and recovery was stayed pending final resolution of the credit controversy.</description>
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      <description>Prima facie conflict on Cenvat credit admissibility for steel items used in construction, including whether such goods qualify as capital goods or inputs, justified interim protection. The Tribunal noted contrary views on similar items, and that one issue was already before a Larger Bench while another had been prima facie considered in favour of the appellant in its own case. On that basis, pre-deposit of duty and penalty was dispensed with and recovery was stayed pending final resolution of the credit controversy.</description>
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