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2013 (10) TMI 1137 - CESTAT KOLKATAWaiver of MODVAT Credit and Penalty under Rule 57U of the CE Rules – Reversal of CENVAT credit - Held that:- The evidence produced by the Applicant stating reversal of the CENVAT Credit - Prima facie the Applicant has reversed the entire amount of CENVAT Credit of Rs.1.03 crore - the Applicant has deposited the entire amount of CENVAT Credit confirmed – pre-deposit of the said amount is sufficient for hearing of the Appeal – Pre-deposit of the balance dues waived and its recovery stayed during pendency of the Appeal - Stay granted.
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