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2013 (12) TMI 1234 - CESTAT MUMBAIProcess manufacture or not – Waiver of Pre-deposit – Held that:- The applicant had availed credit and paid the duty which is more than the credit now denied in Commissioner of Central Excise, Pune Versus Ajinkya Enterprises [2012 (7) TMI 141 - BOMBAY HIGH COURT] - once the duty on final products has been accepted by the department, Cenvat credit availed need not be reversed even if the activity does not amount to manufacture - Prima facie the applicant has made out a strong case in their favour - The pre-deposit of dues waived till the disposal – stay granted.
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