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2012 (9) TMI 854 - AT - Central ExciseWaiver of pre-deposit of duty - Equal amount of penalty under Section 11AC read with Rule 15 of Cenvat Credit Rules - Held that:- A perusal of the Rule 2(a) makes it very clear though storage tanks may be immovable property and pollution control equipment are included within the definition of “capital goods”, input as defined in Rule 2(k) makes it clear that “input” includes in goods used in the manufacture of capital goods which are further used in the factory of the manufacturer. Therefore, the input is not necessarily to be used in the manufacture of final product. By virtue of explanation 2 - goods used in the manufacturer of capital goods which are further used in the factory of the manufacture also falls within the definition of input - applicants are able to make out a prima facie case for total waiver of service tax which is waived and recovery thereof is stayed during pendency of the appeal - Following decision of COMMISSIONER OF CENTRAL EXCISE, BANGALORE-II Versus SLR STEELS LTD. [2012 (9) TMI 169 - KARNATAKA HIGH COURT ] - Stay granted.
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