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2015 (2) TMI 964 - AT - Central ExciseCENVAT Credit - Notification No.214/86-CE - Denial of the credit on the ground that credit taken on inputs used for job work done for other unit is not admissible and confirmed the demand along with interest and imposed penalty - Held that:- Considering the Tribunal's Larger Bench decision in the case of Sterlite Industries (2004 (12) TMI 108 - CESTAT, MUMBAI) and the Hon'ble High Court's judgement in the case of Hwashin Automotive India Pvt. Ltd. (2014 (9) TMI 444 - Madras High Court), I find that appellants have made out a prima facie case for waiver of dues arising out of the impugned order. Accordingly, the predeposit of duty along with interest and penalty is waived and its recovery is stayed during pendency of the appeal - Stay granted.
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