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    <title>2013 (2) TMI 413 - CESTAT MUMBAI</title>
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    <description>Where duty on the final product had already been paid in an amount exceeding the CENVAT credit sought to be denied, the Tribunal treated that fact as decisive and applied the principle that credit should not be denied in such circumstances. The appellant&#039;s claim as a merchant exporter using raw material supplied through a supporting manufacturer under the relevant CENVAT scheme and import notification was accepted for interim relief purposes, and pre-deposit was waived with recovery stayed.</description>
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      <description>Where duty on the final product had already been paid in an amount exceeding the CENVAT credit sought to be denied, the Tribunal treated that fact as decisive and applied the principle that credit should not be denied in such circumstances. The appellant&#039;s claim as a merchant exporter using raw material supplied through a supporting manufacturer under the relevant CENVAT scheme and import notification was accepted for interim relief purposes, and pre-deposit was waived with recovery stayed.</description>
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