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2013 (10) TMI 1278 - CESTAT KOLKATACenvat credit - proof of receipt of capital goods - duty paying document - responsibility of manufacturer to ensure about the existence of the supplier-factory - Waiver of pre-deposit of duty u/s 11A of the Central Excise Act, 1944 r.w. Rule 14 of Cenvat Credit Rules, 2004 - Penalty u/s 11AC of Central Excise Act, 1944 – Held that:- Department did not submit anything to controvert the contention of the applicant that they availed cenvat credit on the basis of invoices issued by the manufacturer having Central Excise Registration, that they have paid the amount by Account Payee Cheques and the machines are in existence in the factory of the applicant – The Tribunal in Sunvik Steels Ltd. Vs. Commr. of Central Excise, Bangalore [2011 (8) TMI 926 - CESTAT, BANGALORE] allowed the appeal of the assessee in respect of goods supplied by the same supplier -the applicants are able to make out a prima-facie case for total waiver of pre-deposit - the requirement of pre-deposit of all dues waived and recovery stayed till the disposal – Stay granted.
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