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2013 (12) TMI 447 - CESTAT AHMEDABADAbetment of availment of cenvat credit without receiving inputs - Waiver of Pre-deposit of Penalty under Rule 26 of Central Excise Rules, 2002 – Held that:- The appellant cannot be charged under Rule 26, if it is the case of the Revenue that the main assessee has received only the documents on which the credit was availed, then the provisions of Rule 26(1) will not apply, and the provisions of Rule 26(2) will also not apply as the appellants have not issued any document on which someone has availed the Cenvat credit - the appellant has made out a prima facie case in their favour – Pre-deposits waived till the disposal - Stay granted.
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