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    <title>2010 (2) TMI 1001 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the Appellant failed to establish a prima facie case for the denial of Cenvat credit, directing them to deposit a specified amount within six weeks. The waiver of the remaining pre-deposit and stay on recovery were contingent on compliance with this directive. The judgment addressed issues related to the waiver of pre-deposit, correct classification of goods for Cenvat credit eligibility, the application of a longer limitation period, and the establishment of a prima facie case for granting waiver.</description>
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      <link>https://www.taxtmi.com/caselaws?id=152682</link>
      <description>The Tribunal found that the Appellant failed to establish a prima facie case for the denial of Cenvat credit, directing them to deposit a specified amount within six weeks. The waiver of the remaining pre-deposit and stay on recovery were contingent on compliance with this directive. The judgment addressed issues related to the waiver of pre-deposit, correct classification of goods for Cenvat credit eligibility, the application of a longer limitation period, and the establishment of a prima facie case for granting waiver.</description>
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