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2014 (1) TMI 272 - AT - Central ExciseAvailment of cenvat credit on capital goods/inputs - Waiver of Pre-deposit of duty and penalty under Rule 173Q of the Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944 – Held that:- This is a case for appreciation of documents/evidences relating to input invoices and its eligibility to modvat credit during the relevant period - the detailed scrutiny of these documents/evidences on the eligibility of modvat credit against these documents and the eligibility of various items as capital goods/inputs would be decided at the time of disposal of appeal - the applicant failed to make out a prima-facie case in their favour – Following Commr. of Central Excise, Guntur Vs. Shri Chaitanya Educational Committee [2011 (1) TMI 356 - HIGH COURT ANDHRA PRADESH] – assessee directed to deposit 50% of the cenvat credit as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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