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    <title>2009 (3) TMI 811 - CESTAT,  MUMBAI</title>
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    <description>The Tribunal held that the demand under Rule 6(3) of the Cenvat Credit Rules depended on treating the final-stage residue as saw dust, an exempted product. It found that the process in the show-cause notice did not involve sawing and that the material produced was dust, not saw dust. On that prima facie basis, the appellant was found entitled to waiver of pre-deposit and stay of recovery of the duty and penalty pending final disposal of the appeal.</description>
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      <description>The Tribunal held that the demand under Rule 6(3) of the Cenvat Credit Rules depended on treating the final-stage residue as saw dust, an exempted product. It found that the process in the show-cause notice did not involve sawing and that the material produced was dust, not saw dust. On that prima facie basis, the appellant was found entitled to waiver of pre-deposit and stay of recovery of the duty and penalty pending final disposal of the appeal.</description>
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      <pubDate>Thu, 05 Mar 2009 00:00:00 +0530</pubDate>
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