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2014 (3) TMI 702 - AT - Central ExciseWaiver of predeposit of duty - applicant removed the capital goods as such without reversal of the credit from the applicant’s other units - Held that:- On perusal of the appeal, most of the capital goods were used approximately within a span of 3 to 6 months. Hence prima facie these decisions relied upon by the learned advocate would not apply to this case. In those decisions, the capital goods were cleared after a long use and the dispute was whether the credit initially taken is to be reversed or whether the credit of transaction value is to be reversed - Conditional stay granted.
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