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2013 (12) TMI 1335 - CESTAT NEW DELHIWaiver of pre-deposit of duty - Goods manufactured and cleared at nil rate of duty - Held that:- as per Rule 6 of Cenvat Credit Rules the applicant are liable to pay 10% of price in respect of goods cleared at nil rate of duty. In the present case, the demand is in respect of chhilka etc. which is a waste product generated during the manufacture of malt and malt extract - Pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed till the disposal of the appeal - Stay granted.
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