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1996 (5) TMI 131 - CEGAT, MUMBAIExtract: ....... duty paying document tentamount to utilizing of the Modvat credit , which has been wrongly availed of by them and hence, the demand is sustainable. 4. emsp Considering the submissions the issue is debatable and prima facie arguable in favour of the appellants, and hence stay against recovery and waiver against pre-deposit of the amount is granted.
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