2013 (11) TMI 1142

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....cations filed by the M/s. Aditya Cement seeking waiver of pre-deposit and the stay of recovery of duty and penalty confirmed by lower authority. 2. The issue in brief is that appellant's have taken credit of duty paid on Dumpers and their parts which are used in the factory in the manufacture of final products. The case of Revenue is that Dumpers are neither inputs nor capital goods and therefore....