2013 (2) TMI 413

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....sioner (AR) Per: S.S. Kang: Heard both sides. 2 The applicant filed this application for waiver of pre-deposit of duty of Rs.2,78,77,385/-. The demand is confirmed after denying credit in respect of the inputs on the ground that the applicant has no facility to manufacture the excisable goods, therefore, the applicants have wrongly availed the credit. 3. The contention of the applicant....

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.... 4. The contention of the Revenue is that the applicant has no facility to manufacture the goods, therefore, the credit in respect of the raw material is not available to the applicant hence the demand is rightly made. 5. We find that the applicant had paid the duty which is more than the credit now being denied. Further, we find that the Hon'ble Bombay High Court in the case of CCE, Pune-III ....