2013 (12) TMI 1137

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..... torage tank has merged with the factory of the applicant and if the same are merged with the factory of the applicant, prima facie, I am of the view that applicants are entitled for CENVAT credit. Accordingly, applicant has made out a case for 100% waiver of pre-deposit therefore, I waive the requirement of pre-deposit of entire amount of duty, interest and penalty and stay recovery thereof during .....

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..... to intimation to the department and prior to amendment in the Central Excise registration certificate. Therefore, they are not entitled for input credit. 3. Heard both sides. 4. Considering the fact that the it is not denied that the said capital goods and the storage tank has merged with the factory of the applicant and if the same are merged with the factory of the applicant, prima facie, I .....

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