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2015 (2) TMI 879 - CESTAT CHENNAIWaiver of pre deposit - fabrication of the bins and clearance from the factory with the chassis which is supplied by other manufacturers - Held that:- Applicant fabricated bins which are kept at various places for collecting the garbage and the dumper placer are used to lift these bins from one place to another. It is also seen that the applicant prepared two sets of invoices showing that the description of goods as supply of bins in the invoice copy of the buyers while the description of goods was shown as fabrication and mounting of Dumper Placer body on chassis in the copy of invoices intended for the Department claiming the benefit of exemption Notification No. 6/2006-CE dated 1.3.2006. So, we find that there is a factual dispute in respect of the description of the goods in the documents. Prima facie, we find that they have manufactured the bins only. So, the submission of the learned counsel would be examined at the time of hearing the appeal at length. Hence, the applicant s have not made out a strong prima facie case for waiver of predeposit of entire amount of dues. - Partial stay granted.
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