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2013 (11) TMI 1198 - CESTAT KOLKATAShortage of Inputs - Credit availed on written-off materials - Waiver of Pre-deposit – Held that:- The inputs were not used in or in or in relation to manufacture of the excisable goods, but they were written-off, prima facie, the credit to the extent of the said inputs not used in or in relation to manufacture of excisable goods, does not appear to be admissible - the Advocate had raised the issue of limitation and certain discrepancy in the Order on the ground of value of the written-off materials taken by the Department, the fact of which can be examined at the time of deciding the Appeal - the Applicant are directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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