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2013 (12) TMI 980 - AT - Central ExciseEntitlement for cenvat credit - Process of cutting and slitting amounts to manufacture or not - Waiver of pre-deposit – Held that:- Applicant cleared the goods on payment of duty - in assessee’s own case it was held that process undertaken by the applicant would amount to ‘manufacture’ - The applicant has made out a prima facie case for waiver of pre-deposit of entire amount of duty and equal amount of credit and penalty along with interest – Pre-deposits waived till the disposal – Stay granted.
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