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2009 (8) TMI 649 - CESTAT, BANGALOREStay / dispensation of pre deposit – eligibility of availing cenvat credit - . It is seen that the appellant had entered into an AMC, but services were rendered by the dealers of some other manufacturers of the engines. Since the issue is contentious, we find that all the submissions made by the learned counsel needs to be gone into detail based on evidences on record and the agreements entered by them with their clients. All these things can be done only at the time of final hearing. Accordingly, we are of the considered view that the applicant has not made out a prima fade case for complete waiver. The applicants needs to be put to some conditions. Accordingly, the applicant is directed to freeze an amount of Rs.1,00,00,000/- (Rupees one crore only) in the RG 23 Cenvat account till the disposal of the appeal
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