2013 (12) TMI 1523

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....dha Roy, Supdt. (AR), for the Respondent. ORDER This is an application filed for seeking waiver of pre-deposit of Cenvat credit of Rs. 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....