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2012 (11) TMI 236 - CESTAT, NEW DELHICenvat credit - defective CPTs - earlier been cleared on payment of duty, had been received back in the factory for being re-made in the terms of the provisions of Rule 16 of the Central Excise Rules - department was of the view that since in the re-making of the CPTs some Cenvat credit availed parts/inputs are used and since re-making does not amount to manufacture, they would not be entitled to Cenvat credit in respect of the fresh parts used for re-making of the CPTs - Held that:- Fresh CPTs made had been cleared on payment of duty - appellant had disclosed the process undertaken by them as early as in the month of May, 2001 in respect of the defective CPTs received from their customers and hence, the department cannot allege suppression of facts saying that the appellant had not disclosed that they were taking Cenvat credit on the inputs used in re-making of the goods - pre-deposit waived - stay application is allowed.
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