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2013 (11) TMI 1085 - CESTAT CHENNAIDenial of Cenvat credit – Waiver of Pre-deposit – Held that:- The items were used in fabrication of supporting structure for various equipments and also for building storage tank used in the sugar factory – Relying upon Saraswati Sugar Mills Vs. CCE, Delhi-III [2011 (8) TMI 4 - SUPREME COURT OF INDIA] - The applicants directed to deposit Rupees thirty lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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