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2013 (10) TMI 264 - AT - Central ExciseAvailment of Cenvat Credit - Waiver of Pre-deposit – The adjudicating authority has denied the credit on the ground that various iron and steel items supplied by the appellant to M/s. Machmet India Ltd. for laying down the foundation of conveyor belts, do not stand used by them and further the same are used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items - Held that:- The issue is arguable and contentious – the appellant has not been able to make out a good prima facie case in its favour so as to allow the stay petition unconditionally - We further note that no financial hardship stand pleaded before us - Partial Stay granted.
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