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2015 (10) TMI 891 - AT - Central ExciseWaiver of pre deposit - penalty imposed under Rule 15(2) of CCR, 2004 read with Section 11AC of Central Excise Act, 1944 - Denial on the ground that since the process of galvanization does not result into manufacture as defined under Section 2(f) of Central Excise Act, 1944, therefore, the CENVAT Credit availed on the input Full hard CR coil was not admissible - Held that:- Issue is covered by the judgement of the Hon’ble Delhi High Court in SRV Print Packs case (2011 (9) TMI 140 - DELHI HIGH COURT) wherein the Hon’ble Court dispensed with the condition of pre-deposit and allowed the petition filed by the petitioner therein. In view of the said decision, we are of the considered opinion that the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. - Stay granted.
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