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    <title>2013 (11) TMI 1123 - CESTAT NEW DELHI</title>
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    <description>Pre-deposit of Cenvat credit demand, interest and penalties was waived because the claim to credit on used moulds and dies received from the supplier could not be rejected at the prima facie stage by re-examining the supplier&#039;s assessment without jurisdictional scrutiny of that assessment. The dispute was also treated as revenue neutral, which supported a strong prima facie case for interim protection. Recovery was stayed pending disposal of the appeals.</description>
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      <description>Pre-deposit of Cenvat credit demand, interest and penalties was waived because the claim to credit on used moulds and dies received from the supplier could not be rejected at the prima facie stage by re-examining the supplier&#039;s assessment without jurisdictional scrutiny of that assessment. The dispute was also treated as revenue neutral, which supported a strong prima facie case for interim protection. Recovery was stayed pending disposal of the appeals.</description>
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