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2011 (6) TMI 560 - CESTAT, KOLKATAWaiver of pre-deposit - demand is confirmed in respect of Hydraulic Oil and Hadilin falling under Chapter 34 of the Central Excise Tariff. The Applicant availed credit in respect of the duty paid on these items as capital goods – Held that:- Hydraulic Oil and Hadilin which is a releasing agent used in the Die cannot be considered as part or accessory of the capital goods. Applicant is directed to deposit
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