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2014 (1) TMI 1158 - AT - Central ExciseDutiable as well as non-dutiable products manufactured – Waiver of Pre-deposit – Held that:-The appellants were manufacturing dutiable as well as exempted final products and were using common modvatable inputs, after availing Cenvat credit - Following Unison Metals Ltd. Vs. CCE [2006 (10) TMI 171 - CESTAT, NEW DELHI]- 8% amount paid in terms of Rule 6 and collected from the buyers would not attract the provisions of Section 11D inasmuch as the amount collected from the buyer already stands deposited with the Revenue – the condition of pre-deposits waived till the disposal – Stay granted.
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