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2014 (1) TMI 785 - CESTAT NEW DELHIDisallowance of Cenvat credit - Mere paper transaction made to get input credit – Waiver of Pre-deposit – Held that:- The appellant failed to convince the authority as it has recorded for the manipulation of record which came to light by investigation - clear admission of no movement of input has come to record - mere paper credit was availed by the appellant without receiving any input in his factory to cause manufacture of final product – the appellant directed to deposit Rs. 87,44,929 as pre-deposit - upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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