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2013 (2) TMI 361 - AT - Central ExciseDemand of duty - treating the waste and scrap cleared by the applicants is of capital goods - assessee seeking waiver of predeposit, interest and penalty - Held that:- Applicants availed credit on the capital goods and cleared the waste and scrap of such capital goods. Keeping this in view it is not a fit case for total waiver of duty. The applicants are directed to deposit total amount of Rs.4.5 lakhs within a period of eight weeks. On deposit of the aforesaid amount, pre-deposit of the remaining dues is waived and recovery thereof is stayed during the pendency of the appeals.
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