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2014 (2) TMI 970 - CESTAT MUMBAIAvailment of CENVAT Credit - Penalty u/s 11AC - Interest u/s 11AB - Held that:- appellant discharged excise duty liability on the activity of repacking and this payment of duty by the appellant was not challenged by the Revenue. Revenue's contention is that the activity does not amount to manufacture and therefore, the appellant is not eligible for the credit of the CVD paid on the input materials - Even if the appellant had not discharged any excise duty liability, they could have claimed drawback of the Customs and Excise duty paid on the input materials. Therefore, there is no incentive for the appellant to undertake repacking activity and discharge duty liability with an intention to gain any undue benefit - Therefore, we are of the prima facie view that the appellant has made out a case in their favour for grant of stay and accordingly we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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