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2013 (10) TMI 331 - CESTAT NEW DELHICENVAT Credit – Waiver of Pre-deposit – duty paying documents - Held that:- The allegation against the appellant unit located at Manesar, Gurgaon is that they have availed Cenvat Credit on the basis of invoices which mentioned the consignees address as the address of the Naharpur Unit - out of seven machines covered by the invoices, five machines were found installed in Naharpur Unit and there is no evidence produced that the same have been returned back to Manesar Unit which had taken the Cenvat Credit - There is no verification done to ascertain that the Naharpur Unit has not taken Cenvat Credit on the basis of the same invoices - In view of this, this is not the case of total waiver - Partial Stay gratned.
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