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2004 (7) TMI 240 - CESTAT, NEW DELHIExtract: .......prima facie it cannot be claimed by the Revenue that sulphuric acid is a separate product in or in relation to which the inputs on which CENVAT credit has been taken by the applicants are being used. Accordingly, we stay the recovery of the entire amount and penalty during the pendency of the appeal which is posted for regular hearing on 4-10-2004.
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