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2014 (1) TMI 733 - CESTAT NEW DELHIExempted as well as dutiable goods manufactured - Glass panels and other articles of glass – Separate accounts not maintained – Waiver of Pre-deposit - Assessee contended that they were not availing the credit for those inputs which were used in the manufacture of exempted final products – Held that:- The appellants were either reversing the credit or not utilizing the credit in respect of inputs used in the manufacture of exempted final product - At the most, it can be a question of quantification of such non- utilization of credit – Pre-deposits waived till the disposal - Unconditional stay granted.
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