2006 (7) TMI 440

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.... [Order per : S.S. Kang, Vice President]. -  The applicants filed this application for waiver of pre-deposit of duty of Rs. 1,49,80,000/- and penalty of the equal amount. The applicants are engaged in the fabrication of bus body with the duty-paid chassis. The applicants are purchasing the duty-paid chassis and taking credit in respect of the duty-paid chassis. After fabrication of the body....

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....e is that as per the condition of the notification, the applicants are not to pay duty in respect of the body and as per the provisions of Explanation to Rule 3, the condition of the notification will prevail on the provision of Cenvat Credit rules. Therefore, the demand was rightly made. 3. We find that Notification 6/2002 is a conditional notification and the applicants availed credit on t....