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2013 (12) TMI 679 - CESTAT CHENNAISeparate accounts not maintained - plastic crates used in the manufacture of exempted final products – Demand under Rule 6(2) of the CENVAT Credit Rules, 2002made - Waiver of pre-deposit – Held that:- The Commissioner had not taken into consideration the submission of the applicant that they have not availed the credit on the crates used in the manufacture of the exempted final products namely 'maaza mango' – Relying upon CCE Vs. Nicholas Piramal (India) Ltd. [2009 (8) TMI 224 - BOMBAY HIGH COURT ] - the applicant has made out a prima facie case for waiver of pre-deposit of the amount till the disposal – Stay granted.
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