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2010 (12) TMI 537 - CESTAT, BANGALOREWaiver of pre-deposit - cenvat credit - Goods send to job work - contention of the revenue that the clearances of tubes made by the applicant to the job worker cannot be under the job worker provisions but under the provisions of clearance of input as such i.e., Rule 3(5) wherein the applicant has availed the benefit of Rule 4(5)(a) - Rule 4(5)(a) of the Cenvat Credit Rules, 2004 reproduced that input as such can be sent for manufacture of intermediate goods, which are necessary for manufacture of final products, and it is not in dispute that the intermediate product i.e., oil cooler, heat exchanger were used/consumed by the applicant in his factory premises for manufacture of oil lubricating systems - If that be so, it cannot be pressed upon the assessee by the revenue to resort to only the provisions of Rule 3(5) and direct them to reverse cenvat credit - Hence, applicant has made out a prima facie case for waiver of pre-deposit of the amounts involved - Decided in favour of assessee.
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