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2014 (4) TMI 872 - AT - Central ExciseWaiver of pre deposit - Availment of CENVAT Credit - Held that:- Prima facie, I find that in this case the only ground on which the department seeks to denying the Cenvat credit to the appellant is that the activity of the supplier M/s Tata Ryersons does not amount to manufacture and as such the amount paid by the supplier to the department in respect of clearances of the cut CR sheets is not central excise duty. Prima facie, I find that there is no evidence that the assessment of duty at the end of M/s Tata Ryersons has been reviewed. It is well settled law that Cenvat credit to a manufacturer in respect of certain inputs received by him cannot be denied by his Jurisdictional Central Excise Authorities by seeking to review the assessment at the end of the supplier [Apex Court’s judgment in the case of CCE vs. MDS Switchgear Ltd. reported in {2008 (8) TMI 37 - SUPREME COURT }]. In view of this, the impugned order does not appear to be correct and, as such, the appellant have a strong prima facie case in their favour. The requirement of pre-deposit of Cenvat credit demand, interest and penalty is, therefore, waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal - Stay granted.
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