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2013 (11) TMI 381 - AT - Central ExciseBenefit of Cenvat Credit – Process Manufacture OR Not – Waiver of Pre-deposit - Revenue was of the view that the processes of sliting/pickling undertaken does not amount to manufacture – Held that:- The slited and pickled sheets received by the appellant were duty paid - Rule 3 of cenvat credit rules 2004, allow an assessee to take credit of duty paid on the inputs received by him - The only requirement of law is that the inputs received by an assessee should be duty paid – Relying upon MDS Switchgear Ltd. v. Commissioner of Central Excise & Customs, Aurangabad [2001 (4) TMI 130 - CEGAT, MUMBAI] - manufacturer is entitled to avail the benefit of duty paid by the supplier, manufacturer - the appellant are entitled to avail the benefit of duty paid by them and has very good prima facie case - the condition of pre-deposit of duty and penalty dispensed till the disposal – Stay granted.
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