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2012 (11) TMI 482 - CESTAT MUMBAIWaiver of pre-deposit of Duty, Interest and Penalty - held that:- Goods manufactured by the job worker on which appropriate duty has been paid was further used by the job worker in the manufacture of the goods which were returned to the applicant on payment of appropriate duty. Credit cannot be demanded simply on the ground that the goods manufactured by job worker are not received in the factory of the applicant - Pre-deposit of the same is stayed during the pendency of the appeal - stay petition is allowed.
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