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2015 (10) TMI 1957 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - Goods imported under advance license - Held that:- Cenvat credit under Cenvat Credit Rules, 2004 is admissible to the recipient of the goods if the same are received under a duty paying document. It is the case of the Revenue that appellant was aware of the fact that no duty was paid with respect to the raw materials used in the manufacture of the finished goods received by the appellant - General Manager (Commercial) of the appellant specifically stated that the firm was not aware from which account DIPL (Unit-II) has paid the duty, whether PLA or Cenvat and that they have only received the duty paid invoices on the strength of which Cenvat credit was taken. Prima facie, appellant has made out a case for waiver of the confirmed dues and penalties as no evidence has been brought on record to the effect that there was an express knowledge on the part of the appellant regarding the inputs received being made out of duty free raw materials imported by DIPL (Unit-I). The relevant records are required to be seen in depth for arriving at a final conclusion which can be done only at the time of final hearing. It is accordingly ordered that there will be a stay on the recovery of the confirmed dues and penalties till the disposal of appeal. - Stay granted.
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