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2013 (11) TMI 506 - CESTAT BANGALOREDenial of input service credit - Activity of job work undertaken by assessee under Notification No.214/1986-CE - Held that:- when the final product has suffered duty, there is no bar on availment of CENVAT credit on inputs/input services by job workers - Following decision of Sterlite Industries (I) Ltd Vs Commissioner of Central Excise Pune [2004 (12) TMI 108 - CESTAT, MUMBAI] and Polycab Industries Vs Commissioner of Central Excise, Daman [2010 (6) TMI 156 - CESTAT, AHMEDABAD], applicant has made out a case for waiver of predeposit. - Stay granted.
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