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2004 (3) TMI 563 - AT - Central Excise

The Appellate Tribunal CESTAT, Mumbai rejected the stay application seeking waiver of duty amount of Rs. 14,21,449 related to Modvat credit disallowed. The issue was classification of fuel oil recovered from breaking of a ship under Heading No. 89.08 or Chapter 27. Since no evidence was provided to support the claim, the appeal was rejected for final disposal.

 

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