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2013 (12) TMI 929 - AT - Central ExciseDenial of cenvat credit - Goods can be considered as capital goods or not under Rule 2(a) of the CENVAT Credit Rules, 2004 Waiver of Pre-deposit Held that:- The matter is highly controversial and actual use of the goods and its nexus with manufacturing activity are very relevant for deciding the issue - On this aspect of the matter, the findings are vague because the lower authorities have concentrated on the type of articles used not its actual use Following Saraswati Sugar Mills Vs Commissioner of Central Excise, Delhi-III [2011 (8) TMI 4 - SUPREME COURT OF INDIA ] - the applicants are directed to make a pre-deposit of Rupees Fifteen Lakhs as pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
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