2013 (12) TMI 1137

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Full Text of the Document

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....The applicants are seeking waiver of pre-deposit of duty of Rs. 5,57,233/- along with interest and equivalent penalty under Section 11AC of the Finance Act. 2. The facts of the case are that the appellant availed CENVAT credit on capital goods installed at the adjacent plot to the factory of the applicant which finally merged with the factory of the applicant. The credit was taken from the peri....