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    <title>2009 (1) TMI 618 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that the appellant failed to demonstrate how their goods could be considered as capital goods for Cenvat credit entitlement. Despite the pending Tribunal order, the adjudicating authority had already decided on the case. The Tribunal did not grant total waiver of pre-deposit, directing the appellant to make a specified pre-deposit to stay the realization of the balance demand inclusive of penalty.</description>
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      <description>The Tribunal found that the appellant failed to demonstrate how their goods could be considered as capital goods for Cenvat credit entitlement. Despite the pending Tribunal order, the adjudicating authority had already decided on the case. The Tribunal did not grant total waiver of pre-deposit, directing the appellant to make a specified pre-deposit to stay the realization of the balance demand inclusive of penalty.</description>
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