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    <title>2014 (8) TMI 814 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit, allowing the application and staying recovery until the appeal&#039;s disposal. The decision was based on the eligibility of repair and maintenance services for CENVAT Credit during the warranty period, emphasizing that such services improving product quality are related to the final product&#039;s manufacture. The Tribunal found in favor of the appellant, citing relevant judgments and establishing a prima facie case for waiver of pre-deposit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=250864</link>
      <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit, allowing the application and staying recovery until the appeal&#039;s disposal. The decision was based on the eligibility of repair and maintenance services for CENVAT Credit during the warranty period, emphasizing that such services improving product quality are related to the final product&#039;s manufacture. The Tribunal found in favor of the appellant, citing relevant judgments and establishing a prima facie case for waiver of pre-deposit.</description>
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