2008 (5) TMI 548

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.... for the Appellant. Shri A.N. Sharma, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The applicant filed these applications for waiver of pre-deposit of duty of Rs. 15,77,741/- and penalties. The demand was confirmed after denying the benefit of small scale exemption notification No. 8/2003 on the ground that the applicant cannot take credit in respect of the bran....

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....ty paid on inputs is available. 2. The ld. SDR appeared on behalf of the Revenue submitted that the issue is now decided by the Hon'ble Supreme Court in the case of Ramesh Food roducts (supra), therefore, different view taken by the Tribunal in the case of Nebulae Health Care Ltd. (supra) is not sustainable. 3. We find that as per the provisions of Notification No. 8/2003-C.E. to c....