2009 (3) TMI 869

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.... Rao, SDR, for the Respondent. ORDER In terms of the impugned order, the appellant is required to pre-deposit the following amounts:- (i) Duty demand of Rs. 1,80,53,327/-; (ii) Interest in terms of Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944; (iii) Penalty of Rs. 1,80,53,327/- under Rule 15(2) of the Cenvat Credit Rules, 2004 read ....

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....wing decisions, it has been held that once the duty has been paid, Cenvat credit can be taken:- (i) Commissioner of Central Excise, Goa v. Courtaulds Packaging (I) Ltd. - [2007 (217) E.L.T. 399 (Tri. - Mumbai)] (ii) Tata Oil Mills Co. Ltd. v. CCE, Cochin - [1997 (91) E.L.T. 144 (Tribunal)] (iii) CCE, Jaipur v. D.K. Processors (P) Ltd. - [2000 (122) E.L.T. 802 (Tribunal)] (iv) Internati....