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    <title>2013 (12) TMI 692 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted waiver of pre-deposit and stay of recovery regarding the adjudged dues amounting to over Rs. 10.47 crores demanded under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 11A(1) of the Central Excise Act. The Tribunal found in favor of the appellant, noting that the duty paid on finished goods or on inputs cleared &#039;as such&#039; exceeded the CENVAT credit taken, indicating no intention to avail undue benefit of CENVAT credit and a strong case on limitation.</description>
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    <pubDate>Tue, 12 Mar 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=241027</link>
      <description>The Tribunal granted waiver of pre-deposit and stay of recovery regarding the adjudged dues amounting to over Rs. 10.47 crores demanded under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 11A(1) of the Central Excise Act. The Tribunal found in favor of the appellant, noting that the duty paid on finished goods or on inputs cleared &#039;as such&#039; exceeded the CENVAT credit taken, indicating no intention to avail undue benefit of CENVAT credit and a strong case on limitation.</description>
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