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2013 (12) TMI 666 - AT - Central ExciseDenial of cenvat credit in terms of Rule7(1)(b) of the Cenvat Credit Rules, 2001- Expenses to be included in the assessable value – Waiver of Pre-deposit – Held that:- The duty has been paid by R&D unit - the applicants have taken the credit on the strength of supplementary invoice - Whether the credit is admissible or not has to be seen at the time of final hearing - As the duty has been paid and on the strength of that, they have taken the credit – Thus, the applicants have made out a case for 100% waiver of amount – Pre-deposits waived till the disposal – stay granted.
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