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2013 (12) TMI 334 - CESTAT AHMEDABADCenvat credit of CVD - Goods imported which were originally exported – Waiver of Pre-deposit – Held that:- The provisions of Notification No.94/96-Cus. as to his role will indicate that the appellant is required to discharge the CVD at the time of importation of the goods - the amount which has been paid as the CVD by the assessee, is eligible to be availed as cenvat credit by the appellant - Prima facie, the assessee has made out a case in their favour – Pre-deposits waived till the disposal – stay granted.
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