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2014 (1) TMI 572 - CESTAT KOLKATADenial of Cenvat credit - Process amounts to manufacture or not - Zinga process to be done on TMT bars – Waiver of Pre-deposit – Held that:- The assessee had cleared TMT bars from Paharpur unit on payment of duty and CENVAT Credit was availed at their Dankuni unit - Prima facie, there was no merit in the department’s allegation that CENVAT Credit would not be admissible on TMT bars at their Dankuni unit, when subjected to ‘Zinga process’ and processed goods were cleared on payment of duty - the pre-deposit of CENVAT Credit waived till the disposal – Stay granted.
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