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2008 (8) TMI 674 - CESTAT, NEW DELHIExtract: .......as per the supplementary instructions contained in CBEC manual, the credit is available in respect of inputs contained in waste or by product. In these circumstances, prima facie, applicant have a strong case in his favour, therefore, the pre-deposit of duty and penalties are waived. Stay petition is allowed. (Dictated and pronounced in open court)
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