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2010 (1) TMI 320 - CESTAT, CHENNAIPre-deposit- The applicants are not eligible to Cenvat credit availed on CHA services, as it is not an input service. Held that- question of manufacture of final product does not arise except upon receipt of inputs cleared by the CHA to the factory of the appellants. Pre-deposit is, therefore, waived and recovery thereof stayed pending the appeal.
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