2013 (12) TMI 1523

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....spondent. ORDER This is an application filed for seeking waiver of pre-deposit of Cenvat credit of ₹ 1,04,040/- and equal amount of penalty imposed on the applicant under Section 11AC of the Central Excise Act, 1944. 2. The ld. Advocate appearing for the applicant has submitted that they had taken the input service credit on valuation of fixed assets which come under the activities r....