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    <title>2012 (5) TMI 646 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=178879</link>
    <description>The Tribunal granted the appellant&#039;s stay application and waived the pre-deposit of interest and penalty. The appellant, a job worker, supplied spare parts to a company on MRP basis but in loose condition along with printed packing material. The Department denied cenvat credit for packing material, leading to duty demand, interest, and penalty. The Tribunal found merit in the appellant&#039;s argument that the use of inputs for manufacturing packing material justified cenvat credit, allowing the waiver and stay application. The appeal was scheduled for further proceedings.</description>
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    <pubDate>Tue, 29 May 2012 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 646 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=178879</link>
      <description>The Tribunal granted the appellant&#039;s stay application and waived the pre-deposit of interest and penalty. The appellant, a job worker, supplied spare parts to a company on MRP basis but in loose condition along with printed packing material. The Department denied cenvat credit for packing material, leading to duty demand, interest, and penalty. The Tribunal found merit in the appellant&#039;s argument that the use of inputs for manufacturing packing material justified cenvat credit, allowing the waiver and stay application. The appeal was scheduled for further proceedings.</description>
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      <pubDate>Tue, 29 May 2012 00:00:00 +0530</pubDate>
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