2015 (10) TMI 1951

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....Dhaval K. Shah, Advocate, for the Appellant. Shri J. Nair, AR, for the Respondent. ORDER This stay petition was filed for the waiver of pre-deposit of an amount confirmed as differential duty, interest thereof and penalties. 2. After hearing both sides for sometime on the stay petition, we find that the appeal itself could be disposed of as it lies in a very narrow compass. Accord....

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..... 4. We find that the appellant has a case in his favour for the following reasons : (i)      On perusal of records, we find that the jurisdictional Assistant Commissioner of Central Excise and Customs, Anand Division, Anand vide letter No. V/8-1/CUS-2004-05/427, dated 16-4-2009, specifically informed the appellant that : "Please refer to your letter No. TPPL....

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....: "(5) When inputs or capital goods, on which Cenvat credit has been taken, are removed as such from the factory, or premises of the provider of output service, the manufacturer of the final products or provider of output service, as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of ....