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    <title>2012 (12) TMI 852 - CESTAT, MUMBAI</title>
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    <description>The Tribunal directed the applicants to deposit Rs.15 lakhs within eight weeks, waiving the pre-deposit of the remaining amount and staying recovery during the appeal&#039;s pendency. The judgment underscored compliance with Cenvat Credit Rules, emphasizing the importance of maintaining separate records for inputs used in manufacturing dutiable and exempted goods. The decision balanced the retrospective amendment of Rule 6, requiring the reversal of proportionate credit, and highlighted the significance of timely compliance and reporting for proper resolution of the appeal.</description>
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      <description>The Tribunal directed the applicants to deposit Rs.15 lakhs within eight weeks, waiving the pre-deposit of the remaining amount and staying recovery during the appeal&#039;s pendency. The judgment underscored compliance with Cenvat Credit Rules, emphasizing the importance of maintaining separate records for inputs used in manufacturing dutiable and exempted goods. The decision balanced the retrospective amendment of Rule 6, requiring the reversal of proportionate credit, and highlighted the significance of timely compliance and reporting for proper resolution of the appeal.</description>
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