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2014 (1) TMI 734 - CESTAT NEW DELHIDenial of cenvat credit – Iron and steel items used as supporting structures of the boiler in the sugar manufacturing industry – Waiver of Pre-deposit – Held that:- Relying upon Commissioner Of Central Excise, Jaipur Versus M/s Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] - the appellant is seen to have an arguable case in the substantive appeal – Thus, the assessee directed to deposit 50% of the duty as Pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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