2009 (8) TMI 399

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....Respondent. ORDER 1. These stay petitions are filed for waiver of pre-deposit of duty amount of Rs. 54,959 + Rs. 21,143 and equal amount of penalties imposed on the applicants. After hearing both sides for sometime on the stay petitions, I find that the appeals themselves can be disposed of at this stage. Hence, after allowing the stay petitions unconditionally, I take up the appeals for dis....

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....s any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacturer of final products and clearance of final products from the place of removal and includes a variety of services. The show-cause notice was issued to the appellants for contravention of rule 3(i) and rule 4(7) of Cenvat Credit Rules, 2004, invoking provision under section 11A(1) of the Centr....

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.... case is squarely covered by the Larger Bench's decision of the Tribunal in the case of CCE v. GTC Industries Ltd. [2008] 17 STT 63 (Mum. - CESTAT), but the Commissioner (Appeals) held that the case of the appellants is not covered by the Larger Bench's decision in the case of GTC Industries Ltd. (supra) and confirmed the Order-in-Original. Aggrieved from the same, the appellants are before me. ....