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2013 (11) TMI 1080 - AT - Central ExciseBar of Limitation - Cenvat credit – Nexus between accumulated credit and manufacture – Waiver of Pre-deposit – Held that:- It was only on 5.9.2011, a show-cause notice was served on the appellants for the period April 2005 to August 2009 – it need not go into merits of the case as the appellant has a stronger case on the basis of limitation - when the manufacture was started for the first time in April 2008 and the ERI returns shows utilization of accumulated credit, it becomes obvious that the total the balance is of accumulated credit – thus the extended period could not have been invoked in the case – Relying upon M/s. Maruti Suzuki Ltd. Versus Commissioner of Central Excise, Delhi-III [2009 (8) TMI 14 - SUPREME COURT]. There was an accumulated pending balance which was utilized for the payment of excise duty - the appellants have not suppressed any fact in view of the peculiar circumstances in this case where the appellant was providing only output services prior to April 2008 and from April 2008 onwards started manufacturing the excisable goods - it is difficult to take prima facie view that there was mis-declaration or suppression of facts on the part of the appellants – the appellants have made out a prima facie case on limitation alone - there shall be waiver of pre-deposit and stay against recovery till the disposal – Stay granted.
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