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2008 (6) TMI 53 - CESTAT NEW DELHIDemand raised by denying the benefit of Notification No. 32/2004-S.T. only on the ground that there was no declaration on the consignment note that credit has not been taken in respect of capital goods or inputs - contention of applicant is that the necessary declaration were filed on yearly basis supported by CA certificate - applicants had a strong case, therefore, the pre-deposit of amount of service tax is waived. Stay petition is allowed
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