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2012 (1) TMI 116 - CESTAT MUMBAIWaiver of pre-deposit of duty - Denial of CENVAT Credit - Board’s Circular No. 345/2/2000-TRU, dated 29-8-2000 - Held that:- Board has clarified vide Circular dated 29-8-2000 that there is no bar for a manufacturer to remove the inputs and capital goods for export under bond. In view of the above Circular, we find that the applicant has a strong prima facie case in their favour, therefore the pre-deposit of duty and interest is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
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