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    <title>2014 (10) TMI 556 - CESTAT AHMEDABAD</title>
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    <description>Excess Cenvat credit reversed on clearance of inputs as such was treated as a separate refund or adjustment issue and, prima facie, could not be set off against a short reversal demand. On that footing, the Tribunal found no basis for full waiver of interest or unconditional stay, but it protected recovery of the disputed balance subject to a conditional deposit. The appellant was directed to deposit the specified amount within the time allowed, and recovery of the remaining demand was stayed pending disposal of the appeal.</description>
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      <description>Excess Cenvat credit reversed on clearance of inputs as such was treated as a separate refund or adjustment issue and, prima facie, could not be set off against a short reversal demand. On that footing, the Tribunal found no basis for full waiver of interest or unconditional stay, but it protected recovery of the disputed balance subject to a conditional deposit. The appellant was directed to deposit the specified amount within the time allowed, and recovery of the remaining demand was stayed pending disposal of the appeal.</description>
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