Can Duty Paid as Pre-Deposit u/s 35F Qualify for Cenvat Credit? Revenue Fails to Prove Otherwise.

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....Whether duty paid u/s 35F (as pre-deposit) is available as Cenvat Credit - Cenvat Credit of duty paid against the stay order by the assessee from the supplying unit of goods against supplementary invoice was availed at the receiver unit - Revenue had not been able to show any loss of revenue or any unjust enrichment or any reasonable ground for denying such credit - AT....