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    <title>2012 (11) TMI 769 - CESTAT, AHMEDABAD</title>
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    <description>In a dispute over denial of Cenvat credit on special additional duty paid on imported goods, the Tribunal found no dispute about receipt of duty-paid inputs, their use in the factory, or the duty-paid character of the goods. It also noted that the cited precedent supported the appellant at least prima facie. On that basis, the appellant established a prima facie case for interim relief, and waiver of pre-deposit was granted with recovery stayed until disposal of the appeal.</description>
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      <description>In a dispute over denial of Cenvat credit on special additional duty paid on imported goods, the Tribunal found no dispute about receipt of duty-paid inputs, their use in the factory, or the duty-paid character of the goods. It also noted that the cited precedent supported the appellant at least prima facie. On that basis, the appellant established a prima facie case for interim relief, and waiver of pre-deposit was granted with recovery stayed until disposal of the appeal.</description>
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