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2012 (6) TMI 336 - AT - Central ExciseDenial of the credit in respect of CVD - credit is availed on the strength of challans and not on bills of entry - application for waiver of pre-deposit of duty, interest and penalty - Held that:- As the facts that the customs duty as well as CVD has been paid which was duly accepted by the customs authorities and thereafter goods were cleared, which were further used in the manufacture of final product and cleared on payment of duty are not in dispute,the pre-deposit of duty, interest and penalty is waived - in favour of assessee.
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