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2014 (4) TMI 296 - AT - Central ExciseWaiver of predeposit of CENVAT credit - Credit taken on bogus invoices - allegation of non receipt of inputs - Held that:- In the absence of other evidences, only on the basis of the evidences of non-passing of the vehicles through the check-posts or the vehicle numbers mentioned in the invoices were incorrect, cannot be ground & to deny the CENVAT credit, when the basis of sale is ex-delivery - applicant is able to make out prima facie case for total waiver of dues adjudged and accordingly predeposit of all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted.
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