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    <title>2014 (1) TMI 1196 - CESTAT NEW DELHI</title>
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    <description>Job-work clearances covered by Notification No. 8/2005-S.T. were treated, on a prima facie basis, as outside the scope of exempted services for invoking Rule 6(2) of the Cenvat Credit Rules. The Tribunal relied on a Larger Bench ruling concerning a pari materia job-work notification and noted that the same principle had been followed in later decisions, while the adjudicating authority had overlooked it. On that footing, the appellant was granted unconditional stay of the demand and penalty pre-deposit.</description>
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      <description>Job-work clearances covered by Notification No. 8/2005-S.T. were treated, on a prima facie basis, as outside the scope of exempted services for invoking Rule 6(2) of the Cenvat Credit Rules. The Tribunal relied on a Larger Bench ruling concerning a pari materia job-work notification and noted that the same principle had been followed in later decisions, while the adjudicating authority had overlooked it. On that footing, the appellant was granted unconditional stay of the demand and penalty pre-deposit.</description>
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