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2012 (12) TMI 1039 - AT - Central ExciseCenvat Credit - construction services - Waiver of pre-deposit and penalty - Held that: - setting up modernization, renovation or repairs of a factory premises was covered under input service at the material time - the applicants are able to make out a prima facie case for total waiver of pre-deposit. Therefore, the pre-deposit of dues adjudged is waived and recovery thereof is stayed during the pendency of the appeal - petition allowed.
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