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2011 (6) TMI 658 - CESTAT, NEW DELHICenvat credit - AED (T&TA) and AED (T&TA) - department was of the view that since the inputs received by the appellant had suffered AED (T&TA) and AED (T&TA) was part of the price of the inputs and though the credit of AED (T&TA) had been availed by the appellant, the same could not be utilized for the reason that there was no AED (T&TA) on the final products and there was not even possibility of this credit being utilized, the quantum of AED (T&TA) should have been added to the cost of production – Held that:- just because during the period of dispute, they were not in position to utilize the AED Credit, the AED (T&TA) cannot be included in the cost of inputs. Moreover, the fact that the appellant have availed Cenvat credit of AED (T&TA) was known to the department and it was also known to the department that there is no AED (T&TA) on the final product, requirement of pre-deposit of duty demand, interest and penalty is, therefore, waived, stay application is allowed
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