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2014 (1) TMI 1059 - CESTAT AHMEDABADReversal of CENVAT Credit – Credit availed on common inputs – Waiver of Pre-deposit – Held that:- Bagasse an intermediate by-product arises during the manufacturing of sugar, there is no need to reverse 5% of the value of Bagasse – Following Manakpur Chini Mills Versus CCE., Allahabad [2012 (7) TMI 474 - CESTAT, NEW DELHI] - the appellant has made out a case for waiver of pre-deposit of the amounts involved – Pre-deposits waived till the disposal – Stay granted.
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