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2010 (5) TMI 230 - CESTAT, NEW DELHIStay-Cenvat Credit- The appellant are engaged in the manufacture of steel castings chargeable to Central Excise Duty under Chapter heading 761699.90 of the Central Excise Tariff. They also avail Cenvat credit of duty paid on inputs and of service tax paid on input service used in or in relation to the manufacture of the finished products. Held that- tax paid by service recipient as deemed service provider and service used in relation to manufacture. Prima facie, Cenvat credit admissible. Thus appellant having strong prima facie case. Pre-deposit waived.
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