2010 (2) TMI 346

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....Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [Order]. - This application is filed by M/s Rain CII Carbon (India) Ltd. seeking waiver of pre-deposit and stay recovery of interest of Rs. 1,73,327/- which they are required to deposit to hear the captioned appeal. The facts of the case are that the appellants are engaged in manufacture of Calcined Petroleum Coke and paid service tax....

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....peal and submits that in view of the explanation to Rule 2(p) of Cenvat Credit Rules, 2004, the assessee being a manufacturer of final products was entitled to use the Cenvat credit to discharge service tax liability as recipient of the service in terms of Notification issued under sub-section (2) of Section 68 of the Act. He relies on the decision of the Tribunal in the case of India Cements Ltd.....