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2013 (10) TMI 443 - CESTAT AHMEDABADCenvat credit on Special Countervailing Duty – credit denied on the ground that inputs were never received in the factory premises - Waiver of Pre-deposit - Held that:- The entire amount of cenvat credit taken along with interest and 25% of the penalty imposed, have already been paid and the appellants are contesting the issue on merits - The payments already made by the appellant are considered sufficient for the purpose of admitting the appeals for disposal - stay against recovery of balance amounts involved in the appeals is granted till the disposal – stay granted.
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