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2013 (12) TMI 581 - AT - Central ExciseNotification No.94/1996 - Cenvat credit of the CVD - Provisions of Rule 16 of the Central Excise Rules, 2002 -Waiver of Pre-deposit – Held that:- The categorically provide for availment of such cenvat credit by an assessee - the appellate authority seems to have not considered these provisions – Following M/s. Alembic Pharmaceuticals Ltd. Versus CCE [2013 (12) TMI 334 - CESTAT AHMEDABAD] - unconditional waiver to the assessee granted till the disposal – Decided in favour of Assessee.
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