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2014 (11) TMI 793 - AT - Service TaxCENVAT Credit - Availment of credit on tippers and dumpers - Trippers and dumpers not considered as inputs or capital goods - Exemption under Notification No.25/2010-CE(NT) - Retrospective effect of amendment done in Notification - Held that:- The said notification is very clear as inserting sub-clause ‘C’ in Rule 2 of CENVAT Credit Rules, 2004 and nowhere it mentions that the said notification is of retrospective nature. We find that on an identical issue in the case of Ganta Ramanaiah Naidu (2009 (9) TMI 261 - CESTAT, BANGALORE ), co-ordinate Bench had taken a view that Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment. appellant has not made out a strong prima facie case for complete waiver of the pre-deposit of the amounts involved only on limitation ground - Partial stay granted.
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