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2013 (11) TMI 1114 - CESTAT KOLKATAAvailment of CENVAT Credit on Machineries supplied by AESPL - Payment made through A/c Payee cheque – Waiver of Pre-deposit – the machineries were received by the Applicant and installed in their factory and the entire sale proceeds were paid by the Applicant to AESPL through ‘A/C Pay Cheques’ – Following Sapphire Paper Mills (P) Ltd. vs. CCE & ST, Siliguri [2013 (10) TMI 1278 - CESTAT KOLKATA] – assessee availed cenvat credit on the basis of invoices issued by the manufacturer having Central Excise Registration - They have paid the amount by Account Payee Cheques and the machines are in existence in the factory of the applicant - Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues – stay granted.
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