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2014 (2) TMI 698 - CESTAT AHMEDABADWaiver of pre-deposit - Cenvat Credit - According to Revenue, no duty was payable but the supplier has paid the duty - the product Zinc Dross, Flux Skimming and Zinc Scaling - Held that:- The rules entitled the recipient manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. - Following decision of MDS Switchgear Ltd. Vs. CCE Aurangabad [2001 (4) TMI 130 - CEGAT, MUMBAI] and upheld by Apex Court in [2008 (8) TMI 37 - SUPREME COURT] Decided in favour of assessee.
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