2010 (5) TMI 726

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....ant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. ORDER The appellant M/s. L.G. Polymers India Pvt. Ltd., Visakhapatnam seeks waiver of pre-deposit of Rs. 5,62,616/- being inadmissible Cenvat credit availed (along with applicable interest) during the period February, 2003 to September, 2007 demanded from them and equal amount of penalty imposed on them as the Cenvat credit demanded.....

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....Moving the application for waiver of pre-deposit of the amounts adjudged, the ld. Counsel for the appellants submits that the Styrene Monomer cleared in MS Drums was manufactured in terms of Note 10 of Chapter 29. According to this note, in respect of products covered by the said chapter, process of labeling or relabelling of containers or repacking from bulk packs to retail packs or the adoption ....