2012 (11) TMI 359

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....: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.6.04.07,759/-, interest and penalty. The applicants availed credit of Rs.3,00,38,770/- and after undertaking certain processes on the inputs cleared on payment of duty of Rs.3,03,68,989/- by utilizing the credit and from their PLA account. 3. The Revenue denies the credit availed ....

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.... that applicant had recovered the duty from the customer and had not deposited and retained the same. The applicant relied upon the decision of the Tribunal in the case of Shree Krishna Industries vs. Commissioner of Central Excise, Jaipur reported in 2005(182)ELT 369(Tri-Del) to submit that in case the credit is denied on the ground that process undertaken by the manufacturer in such case provisi....