2013 (2) TMI 138

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.... Misra: 1. This is an application for waiver of pre-deposit of Rs.3,18,42,924/-(Rupees Three Crore Eighteen Lakhs Forty Two Thousand Nine Hundred and Twenty Four only) and equivalent amount of penalty imposed under rule 15(2) of CENVAT Credit Rules, read with section 11AC of the Central Excise Act, 1944. 2. Briefly stated the facts of the case are that the appellants are engaged in the manuf....

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....bmitted that on the finished Silico Manganese they had paid duty which has been duly accepted by the department. Once the duty was duly discharged and accepted by the department therefore CENVAT Credit cannot be denied on the input Silico Manganese. In support of his submission he has referred to the judgement of Hon'ble Gujarat High Court in the case of Commissioner of Central Ex. & Cus., Surat-I....

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....ad been received by the appellant and subjected to the processes of grinding, sizing and packing. After carrying out the said processes, the resultant finished goods were cleared on payment of duty. We find that in similar circumstances Mumbai Bench of this Tribunal in the case of Brom Chem (India) Pvt.Ltd. (supra) relying upon the decision of Hon'ble Gujarat High Court in the case of Creative Ent....