2013 (3) TMI 132

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..... he installation of two units therefore CENVAT credit on capital goods on these two units prima facie is not available to the applicant. Under these circumstances the applicants have failed to make out a case for 100% waiver of pre-deposit, thus directed to make pre-deposit of 50% of the impugned demand on account of denial of CENVAT credit within 12 weeks and report compliance on 18.02.2013. - .....

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..... s undertaken, but the applicant intimated only regarding 5 units. For remaining two units, the applicant did not inform the department during the impugned period. Therefore, during the course of audit, it was found that as applicant has not intimated regarding these two units to the department, the CENVAT credit on the capital goods obtained by these two units have been denied. The matter was adju .....

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..... two units impugned before us, therefore CENVAT credit on capital goods on these two units prima facie is not available to the applicant. 6. Under these circumstances, we hold that the applicants have failed to make out a case for 100% waiver of pre-deposit. Accordingly, we direct the applicant to make pre-deposit of 50% of the impugned demand on account of denial of CENVAT credit within 12 weeks .....

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