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2013 (12) TMI 1080 - CESTAT BANGALOREInclusion of the value of pre-laminated boards in the assessable value - Goods manufactured on job work basis - Waiver of Pre-deposit – Held that:- Following International Auto Ltd. Vs. Commissioner [2005 (3) TMI 132 - SUPREME COURT OF INDIA ] - the job-worker was not liable to pay duty on the input supplied by the principal manufacturer after availing CENVAT credit – the assessee has established prima facie case in their favour – waiver of Pre-deposits granted till the disposal – stay granted.
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