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2013 (11) TMI 687 - CESTAT NEW DELHIIssuance of invoice without supply of material - Waiver of pre deposit - Availment of credit in respect of the defective bars - Held that:- manufacturing unit was not clearing defective bars but issued only invoices for defective bars on the basis of which the applicant being registered dealer further issued invoices to dealer M/s Patiala Castings (P) Ltd. As such the manufacturer has availed credit on such invoices. Therefore, the applicants have not made out a total waiver of penalty - Prima facie case not in favour of assessee - Stay granted partly.
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