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    <title>2014 (1) TMI 729 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI directed the applicant, engaged in PVC resin manufacturing, to deposit a specified sum within a set period for allegedly availing CENVAT credit on capital goods installed outside the factory premises. The Tribunal noted the possession of the Marine Terminal Facility by the applicant based on registration with the Tamil Nadu Maritime Board. It waived the balance amount&#039;s predeposit, stayed recovery, and scheduled a hearing, tagging the appeal with a related case.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI directed the applicant, engaged in PVC resin manufacturing, to deposit a specified sum within a set period for allegedly availing CENVAT credit on capital goods installed outside the factory premises. The Tribunal noted the possession of the Marine Terminal Facility by the applicant based on registration with the Tamil Nadu Maritime Board. It waived the balance amount&#039;s predeposit, stayed recovery, and scheduled a hearing, tagging the appeal with a related case.</description>
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