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2013 (10) TMI 175 - CESTAT CHENNAIWaiver of Pre-deposit - CENVAT Credit – credit on the basis of duty paid documents issued by M/s. Chennai Steels a second-stage dealer - Held that:- M/s. EIFCO Machine Tools used the non-duty paid scrap and availed CENVAT credit on the basis of Central Excise invoice issued M/s. Chennai Steels describing as MS wire, coil etc. Commissioner (Appeals) proceeded on the basis of the statements of various persons – following the order in Sueera Alloys Global Pvt. Ltd. [2013 (10) TMI 167 - CESTAT CHENNAI], assessee was directed to made the pre-deposit of 50% – stay granted partly.
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