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    <title>2013 (12) TMI 1139 - CESTAT AHMEDABAD</title>
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    <description>Bagasse cleared during sugar manufacture was treated as a non-excisable product, and the Revenue sought recovery of 5% of the value of the exempted goods on the basis that common input services were used without separate accounts. The Tribunal found the controversy prima facie covered by coordinate bench decisions and held that the appellant had shown a prima facie case for interim relief. On that basis, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.</description>
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      <description>Bagasse cleared during sugar manufacture was treated as a non-excisable product, and the Revenue sought recovery of 5% of the value of the exempted goods on the basis that common input services were used without separate accounts. The Tribunal found the controversy prima facie covered by coordinate bench decisions and held that the appellant had shown a prima facie case for interim relief. On that basis, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.</description>
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