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2004 (3) TMI 625 - CESTAT, MUMBAIExtract: ....... not eligible input as it was a substitute for HSD. Appellant contends that C-9 solvent cannot be considered as substitute for HSD. Even if it is so, we are of prima facie view that C-9 solvent cannot be denied credit as the ineligibility is attached only to HSD. We, therefore, waive the condition for pre-deposit and there will be stay of recovery.
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