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2013 (11) TMI 1140 - CESTAT NEW DELHIEligibility for Cenvat credit - Waiver of Pre-deposit - Applicants have used old & used plates, HSD Steel Bar, Beam, M.S. Angle used in factory for the manufacture of final products - Held that:- Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - CENVAT credit is admissible in case of materials similar to the ones used by the appellants for supporting structures/fabrication of machinery within the factories - The appellants have made out a prima facie case on limitation – Pre-deposit of Rupees 1.25 lakhs ordered to be submitted - upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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