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2014 (1) TMI 470 - CESTAT AHMEDABADEligibility for envat credit - Additional customs duty paid by EOU u/s 3(5) of the Customs Act, 1962 or not –Waiver of Pre-deposit - Held that:- Following SRI VENKATESHWARA PRECISION COMPONENTS Versus CCE., CHENNAI [2010 (8) TMI 243 - CESTAT, CHENNAI] - The provisions of Rule 3 (1) of the Cenvat Credit Rules, 2004 specifically notes the eligibility to avail cenvat credit of the customs duty paid under Section 3(5) of the Customs Act, 1962 - the appellant has made out a strong prima facie case in their case – Pre-deposits waived till the disposal – Stay granted.
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