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    <title>2009 (4) TMI 732 - CESTAT, BANGALORE</title>
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    <description>Denial of Cenvat credit on inputs allegedly not used in manufacture did not justify insisting on pre-deposit where duty had already been paid on clearance of the goods from the factory. On that basis, a prima facie case was found for waiver of pre-deposit of duty, education cess, SHEC and penalty, and full waiver of pre-deposit was granted with recovery stayed until disposal of the appeal.</description>
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      <description>Denial of Cenvat credit on inputs allegedly not used in manufacture did not justify insisting on pre-deposit where duty had already been paid on clearance of the goods from the factory. On that basis, a prima facie case was found for waiver of pre-deposit of duty, education cess, SHEC and penalty, and full waiver of pre-deposit was granted with recovery stayed until disposal of the appeal.</description>
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