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2013 (8) TMI 2 - AT - Central ExciseCenvat credit on the inputs and the capital goods which were used in Research and Development works – Relying upon the judgment of the Hon ble High Court of Bombay in the case of Tata Engineering Locomotive Company Limited vs. CCE, Pune [2010 (2) TMI 601 - BOMBAY HIGH COURT] and also because appellant is unable to justify his claim that these inputs were used in relation to manufacture, held that appellant has not made out a case for prima facie use of such materials – Directed to make pre-deposit of Rs.50,000/- (Rupees fifty thousand only) within a period of four weeks.
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