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2014 (1) TMI 374 - CESTAT CHENNAIDenial of Cenvat credit – Credit taken on photocopies of Bills of Entry - Waiver of pre-deposit – Held that:- There is factual dispute of utilization of credit - The Commissioner has given a finding that the Bills of Entries were showing their address at Tiruvattiyoor where their Registered Office and one of their factories were functioning at the relevant time - Subsequently the licence for Tiruvattiyoor unit was surrendered - the Commissioner was not satisfied that the goods were received in their Ponneri factory where credit is taken - the applicant is directed to deposit Rupees Twenty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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