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2014 (1) TMI 730 - CESTAT NEW DELHIOnus to prove the availment of credit on inputs – Waiver of Pre-deposit – Held that:- Certain quantity of inputs on which credit has been availed and cleared by reversing credit and the dies are manufactured in the factory and used in the manufacture of final product - Prima facie that applicant had a strong case - The amount already deposited is sufficient for the purpose of hearing of the appeal - Pre-deposit of remaining amount waived till the disposal – Stay granted.
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