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2014 (6) TMI 893 - AT - Central ExciseWaiver of pre deposit - Exemption under Notification No. 63/95-C.E. - coal supplier under the mistaken belief that duty on coal has been imposed started paying duty after duly intimating the Central Excise Department and the appellants being buyers of the coal (as an input) took Cenvat credit of duty so paid - Held that:- Exemption is subject to condition and therefore prima facie it is not mandatory for the coal supplier to avail of it. Consequently the very basis for denying the Cenvat credit holding that the coal supplier was mandatorily required to avail of the exemption under the said Notification is fatally hit. Further the judgments cited above also clearly support the appellant’s case. - it is evident that the appellants have been able to make out a strong case for waiver for pre-deposit of the remaining amount. Accordingly, the stay application is allowed, the pre-deposit of the remaining amount and interest is waived under Section 35F of the C. Ex. Act, 1944 and the recovery stayed till the deposal of the appeal - Stay granted.
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