2012 (11) TMI 359

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....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 by the applicant on the ground that process u....

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.... 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 provisions of section 11D of the Act are not applicabl....