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    <title>2009 (6) TMI 793 - CESTAT,  CHENNAI</title>
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    <description>Cenvat credit dispute over removal of inputs for export under bond led to a demand for alleged non-reversal of credit, with interest and penalty. The Tribunal found a prima facie case in favour of the appellants on the basis of the record and submissions, including reliance on a Board letter and a prior tribunal decision. It accordingly waived the pre-deposit and stayed recovery of the impugned demand and penalty pending disposal of the appeal. The order is interlocutory and leaves the substantive question of whether reversal of credit was required on the facts for final adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=126486</link>
      <description>Cenvat credit dispute over removal of inputs for export under bond led to a demand for alleged non-reversal of credit, with interest and penalty. The Tribunal found a prima facie case in favour of the appellants on the basis of the record and submissions, including reliance on a Board letter and a prior tribunal decision. It accordingly waived the pre-deposit and stayed recovery of the impugned demand and penalty pending disposal of the appeal. The order is interlocutory and leaves the substantive question of whether reversal of credit was required on the facts for final adjudication.</description>
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