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2013 (11) TMI 1149 - CESTAT CHENNAIDuty to be paid on waste and scrap as per Rule 3 (5A) of Cenvat credit rules – Waiver of pre-deposit – Held that:- The applicant used duty paid input, input sierra credit etc., in the manufacture of POP moulds, which was captively used in the manufacture of final product - POP moulds cannot be treated as duty paid capital goods - Prima facie, Rule 3(5A) of CENVAT Credit Rules, 2004 would not apply - the pre-deposit of the entire amount of duty interest and penalty waived and recovery stayed till the disposal – Stay granted.
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