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2012 (9) TMI 918 - AT - Central ExciseWaiver of pre deposit - whether the appellant would be eligible for Cenvat credit in respect of Saree Guard - Held that:- “Saree Guard” is fitted with two wheelers as per the requirement of Rule 123 of Central Motor Vehicles Rules and two wheelers are cleared on payment of duty on the value which includes the value of Saree Guard. In view of this, the appellant have a prima facie case in their favour. The requirement of pre-deposit of Cenvat credit demand, interest and penalty is, therefore, waived for hearing of the appeal and recovery thereof is stayed till disposal of the appeal - Stay granted.
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