2012 (10) TMI 105

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....oner, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Heard both sides on the application for waiver of pre-deposit of total duty of Rs. 11,85,75,230/- (Cenvat of Rs. 11,52,19,326/- + Education Cess of Rs. 22,37,269/- and Higher Education Cess of Rs. 11,18,635/-) together with interest and a penalty of Rs. 50 lakhs, arising as a result of denial of the benefit of exempti....

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....urview of clause (vi) of the Notification 67/95, the benefit of notification was not admissible. The relevant provisions of Notification No. 67/95 are as under :- ".........Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of duty of excise or additional duty of excise leviable the....

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....BLE Description of inputs Description of final products All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than light diesel oil, High diesel oil and motor spirit, commonly known as petrol. All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than matches. Since the final products were manufacture....