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2006 (4) TMI 289 - AT - Central ExciseExtract: .......nder Bond in terms of 2002 Rules. We find that the plea was taken before the Commissioner (Appeals) who is silent on this argument. Prima facie there is no bar on availment of Cenvat Credit for the reason that the goods were exported under Bond. 3. emsp We therefore waive pre-deposit and stay recovery thereof pending the appeal. (Dictated in court)
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