2005 (3) TMI 657

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....hagya Devi, SDR, for the Respondent. [Order per : V.K Agrawal, Member (T) (Oral)].- This is an application by M/s. K.G. Denim Ltd., for waiver of pre-deposit amounting to Rs. 32,40,810/- and an equal amount of penalty. Shri Venkatagiri, ld. Advocate submitted that the demand has been confirmed against them, as they had utilised Additional Duties of Excise (Textiles and Textile Articles) for ....

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....uty towards payment of any duty on the final products. He relies on the decision in the case of Commissioner of Customs, Ludhiana v. Malwa Industries Ltd. [2004 (171) E.L.T. 67 (Tri.-Del.)]. 2.Opposing the prayer Smt. R. Bhagya Devi, learned SDR submitted that the provisions of sub-rule (6) of Rule 3 of Cenvat Credit Rules are very specific; that Cenvat credit in respect of Additional Duty of E....

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....der Textiles and Textile Articles Act, can be used only towards payment of duty of excise leviable under the said Act. We are thus of the view that the applicants have not made out a prima facie case in their favour in view of the statutory provisions contained in Cenvat Credit Rules. There is also no prima facie force in the arguments of the ld. Advocate, that the demand is hit by time limit, as ....