2014 (1) TMI 163

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.... This Stay Petition is filed for waiver of pre-deposit of amounts which are confirmed as in-eligible CENVAT Credit availed by the appellant. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the appellant had availed the CENVAT Credit of the inputs lying in stock as on 13.08.2006, for which there was no justification given by them before Audit party. Be....