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2012 (10) TMI 495 - BOMBAY HIGH COURTWaiver of pre-deposit – cenvat credit - alleged that Jammu unit actually cleared what was an input which was not excisable; the Jammu unit paid duty in the guise of clearing DFMO with the fraudulent intent to claim a refund in terms of Notification 56/2002-C.E. and to enable the Taloja unit to avail of Cenvat credit – Held that:- During the period April 2005 to December 2006 (which also covers the period of dispute in the present Case), the Jammu unit manufactured DFMO out of Crude Menthol Oil and had correctly paid duty and taken a refund under the exemption notification - during period in dispute, the Jammu unit cleared Crude Menthol Oil without subjecting it to the process of manufacture – pre-deposit waived
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