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2013 (11) TMI 1159 - CESTAT CHENNAIDenial of Cenvat credit – Name of the Applicant not mentioned in the Bills of Entry – Requirements under Rule 9 of Central excise rules - Waiver of Pre-deposit - Assessee contended that Rule 9 specifies the documents against which Cenvat credit can be taken - This provision does not state that the documents should indicate the name of the person taking credit - This was the position in Rule 57G of Central Excise Rules, 1944 which was replaced by Rule 9 of Central Excise Rules – Held that:- The applicant has satisfied the conditions prescribed in the proviso to Rule 9(2) – thus it is proper that waiver of pre-deposit of dues arising from the order is granted - the pre-deposit of dues arising from the order waived for admission of appeal till the disposal – Stay granted.
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