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2014 (11) TMI 198 - AT - Central ExciseWavier of pre-deposit - Denial of CENVAT Credit on Computers - Nexus with manufacturing activity - Held that:- computers have been used by the applicant for maintaining stocks in the factory. In these circumstances, prima facie, I am of the view that these computers are having nexus to the manufacturing activity of the applicant therefore, they are entitled to take input credit. Accordingly, I waive the requirement of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted.
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