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2013 (11) TMI 1079 - AT - Central ExciseUtilization of Common input service – Manufacture of Metallic Springs and Semi Furnished Metallic springs on Job work basis – Clearance of Exempted goods under Rule 6(3) of CC Rules 2004 - Benefit of Exemption Notification 214/86 and 8/2005 – Waiver of Pre-deposit – Held that:- Following Sterlite Industries (I) Ltd. vs. CCE [2004 (12) TMI 108 - CESTAT, MUMBAI] - Both the Notifications No.8/2005 and No.214/86 provided exemption for business auxiliary service and for the products from excise duty respectively on the condition that the person who receives the service or receives the goods on which benefit of Notification No.214/86 has been availed pays duty on the finished goods - The benefit can be extended to the appellant on a prima facie basis - the goods for job work were received by appellants under Rule 4(5)(a) of CENVAT Credit Rules, 2004 and CENVAT credit had been taken on the inputs which makes it obligatory for the principal manufacturer to clear the finished goods on payment of duty only – thus there shall be waiver of pre-deposit and stay against recovery during the pendency of the appeal – stay granted.
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