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2013 (11) TMI 1145 - CESTAT NEW DELHIFraudulent availment of Cenvat credit – Cenvatable invoices received without having name of office godown premises - Waiver of Pre-deposit – Held that:- Appellant has not received the goods under invoices issued by the dealer because the dealer did not have godown for receipt, storage and sale of the goods in the absence of which, it is difficult to conclude that the goods were received by the appellant from the concerned dealer - appellant does not have prima facie case in their favour for complete waiver of pre-deposit – the appellant directed to make deposit of Rupees Seventy-five thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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