2011 (2) TMI 1160

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....dra Kumar, Jt. CDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This application filed by M/s. Hyderabad Industries Ltd. seeks waiver of pre-deposit of demand of Rs. 5,06,39,771/- being the exemption found to have been wrongly availed by the appellants in terms of Notification No. 6/2002-C.E., dated 1-3-2002 and successor Notification No. 5/2006-C.E., dated 1-3-2006, appl....

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....hed goods of the Thimmapur unit. The final products of Thimmapur unit are aerocon panels. The aerocon panels comprise on either side of it FOB panels/sheets manufactured and cleared by the unit at Sanatnagar. The case of the appellant is that both the panels received from Sanatnagar unit and the aerocon panels cleared from Thimmapur unit contain not less than 25% by weight of fly-ash or phospho-gy....

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....apur unit in the material period were not eligible for exemption availed by the assessee. The impugned order has rightly confirmed the demand of exemption availed by the assessee. It is explained that the total weight of fly-ash or phospho-gypsum received and consumed in the factory for production of final products at the Thimmapur unit is less than 25% of the weight of the final products. 4.&e....

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....ot less than 25% by weight of fly-ash/phospho-gypsum of the total inputs. The condition for availing above exemption is given at Sl. No. 36 of the condition of the Notification which reads as follows : "36.   If the manufacturer maintains proper account in such form and in such manner as the Commissioner of Central Excise having jurisdiction may specify in this behalf, for receipt and....