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2014 (1) TMI 111 - CESTAT NEW DELHIDenial of Cenvat credit – Cut sheet as an activity amounts to manufacture or not – Stay application – Held that:- The duty has been paid by M/s. Neel Metal P. Ltd. and goods have been received by the appellant and further utilized - The reassessment cannot be done at their level - proceedings having been dropped at the end of M/s. Neel Metal P. Ltd. which was the entire basis of the Revenue’s case which no longer survives - Prima facie case is in favour of the assessee so as to allow the stay petition unconditionally – Stay granted.
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