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    <title>2009 (5) TMI 585 - CESTAT, MUMBAI</title>
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    <description>The tribunal granted waiver of pre-deposit and stay of recovery in favor of the appellants, ruling against the demand of duty and penalty for a specific period. The decision was based on the appellants&#039; inability to maintain separate accounts for common input services, as required by the Cenvat Credit Rules, 2004. The tribunal emphasized that the law should not mandate actions beyond practical feasibility, ultimately leading to a favorable outcome for the appellants in the case.</description>
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      <description>The tribunal granted waiver of pre-deposit and stay of recovery in favor of the appellants, ruling against the demand of duty and penalty for a specific period. The decision was based on the appellants&#039; inability to maintain separate accounts for common input services, as required by the Cenvat Credit Rules, 2004. The tribunal emphasized that the law should not mandate actions beyond practical feasibility, ultimately leading to a favorable outcome for the appellants in the case.</description>
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