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2013 (2) TMI 311 - CESTAT BANGALOREWaiver of pre-deposit - Stay Petition - Provision of slow/non-moving inventory - Rule 3(5B) of CENVAT Credit Rules, 2004 - slow/non-moving inventory written off to the tune of 95% - Held that:- The assessee have retrieved significant percentage of quantity of inputs for which provision was made for subsequent use, it may not be a case of “write off fully” attracting the provisions of Rule 3(5B) of CENVAT Credit Rules. Waive pre-deposit dues and Stay granted
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