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    <title>2013 (8) TMI 564 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted a waiver of pre-deposit and stayed the recovery of dues pending the disposal of the appeals, following the Bombay High Court&#039;s direction not to enforce duty demands confirmed by CESTAT until further orders. The issue revolved around whether the towers on which antennas were mounted could be classified as capital goods under Rule 3 of the CENVAT Credit Rules, 2004, with the applicants arguing for an unconditional stay based on previous Tribunal decisions, while the Authorized Representative referenced a case involving a pre-deposit requirement for M/s. Bharti Airtel Ltd.</description>
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    <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=236272</link>
      <description>The Tribunal granted a waiver of pre-deposit and stayed the recovery of dues pending the disposal of the appeals, following the Bombay High Court&#039;s direction not to enforce duty demands confirmed by CESTAT until further orders. The issue revolved around whether the towers on which antennas were mounted could be classified as capital goods under Rule 3 of the CENVAT Credit Rules, 2004, with the applicants arguing for an unconditional stay based on previous Tribunal decisions, while the Authorized Representative referenced a case involving a pre-deposit requirement for M/s. Bharti Airtel Ltd.</description>
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      <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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