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2012 (10) TMI 644 - AT - Central ExciseWaiver of pre-deposit - Denied cenvat credit for duties paid on paints and varnishes used by them for painting the pipelines in their sugar factory – Held that:- Repairing activity in any possible manner cannot be called as a part of manufacturing activity in relation to production of end product - paints and varnishes are also used only for maintenance of plant and machinery - appellants are ordered to make a pre-deposit of 30% of the duty demanded
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