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2013 (11) TMI 541 - CESTAT AHMEDABADDenial of Cenvat credit – Waiver of Pre-deposit - Revenue was of the view that the oxygen generating plant would be an immovable property and also on the ground that the plant is not owned by the appellant but has been leased out – Held that:- If good is a capital good, Rule 57Q is applicable enabling party to claim credit of duty paid on capital goods by the manufacturer of specified goods - A manufacture is entitled to claim Credit on account of the excise paid on the components, spares and accessories of the goods exempt. – Following COMMISSIONER OF CENTRAL EXCISE Versus GUJRAT AMBUJA CEMENT LTD. [2008 (10) TMI 363 - HIMACHAL PRADESH HIGH COURT] – the appellant have made out a prima facie case - there being no dispute to the receipt and utilisation of the capital goods in the factory premises of the appellant, who is a manufacturer - the appellant has made out a case for the waiver of the pre-deposit of the amounts involved - applications for the waiver of pre-deposit of the amounts allowed and recovery stayed till the disposal – stay granted.
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