2012 (12) TMI 708

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....al Member 1. Heard both sides on the stay petition. 2.1. The appellant was having the factory at a particular premises and the same was shifted to a new premises. They removed the finished goods available in the old premises of the factory by raising nine invoices and paying duty. They have taken credit of duty paid on the finished goods in the CENVAT account on receipt of the duty paid fini....

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....acked ad cleared on payment of duty utilizing the CENVAT credit taken and therefore it is a revenue neutral exercise and the violation if any is procedural. 3.2. On the issue of credit on common input services, he relies on the Stay Order No. 1079 and 1080/2011 dated 03/11/2011 in the case of M/s Superpacks vs Commissioner of Central Excise, Bangalore in Application Nos. E/St/253 and 254/2011 i....