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2013 (11) TMI 1142 - CESTAT NEW DELHIDenial of Cenvat credit on Dumpers and their parts – Waiver of Pre-deposit - Whether Dumpers are inputs or capital goods – Held that:- Following Jindal Steel and Power Ltd. [2013 (11) TMI 614 - CESTAT NEW DELHI] - complete waiver in respect of JO trucks used in transportation of the raw materials within the factory granted - the complete waiver granted till the disposal – stay granted.
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