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2014 (6) TMI 346 - CESTAT AHMEDABADWaiver of pre deposit of refund allowed - refund of amount of Cenvat credit availed on input/input services used in the manufacture of final products - the words ‘used in’ has been substituted by the words ‘used in or in relation to’. - Held that:- issue is no more res integra due to amendment carried out to Notification No. 5/2006-C.E. (N.T.) by the Finance Act, 2010, Clause 74 and is also covered by the judgment of this Bench in the case of Naval Overseas Pvt. Limited (2011 (5) TMI 326 - CESTAT, AHEMDABAD) - Decided in favour of assessee.
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