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2000 (9) TMI 277 - CEGAT, NEW DELHIExtract: .......ds get installed, the applicant can take again credit and thus the entire exercise of reversing credit and taking credit is revenue neutral to the applicants. Having regard to the Larger Bench decision on the issue, we waive pre-deposit of duty and penalty. The recovery of duty and penalty also shall remain stayed during the pendency of the appeal.
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