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2012 (5) TMI 432 - AT - Central ExciseDemand of duty, interest and penalty – assessee availed facility of Cenvat credit of duty paid on inputs and capital goods and service tax paid on input services used in or in relation to the manufacture of their final products in terms of Cenvat Credit Rules, 2004 - As per the conditions of this agreement, the appellant are entitled for “Operational Compensation” at specified rates if in a financial year M/s. Eicher Motors Ltd. failed to lift certain specified quantity of the goods – Held that:- operational compensation amount being received by the appellant is part of the price of the goods and the appellant’s plea that the same has no nexus with the sale of the goods does not appeal to be acceptable, requirement of pre-deposit of the interest and penalty shall stand waived and recovery thereof stayed till the disposal of the appeal
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