2013 (2) TMI 618

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.... Shri S. Chakraborty, Asstt. Commr. (A.R.) for the Department   Per Dr. D. M. Misra :   This is an application for waiver of predeposit of cenvat credit of Rs.95,398/- and equal amount of penalty. 2. After hearing both sides for some time, I find that the issue involved in the present case revolves in a narrow compass which relates to eligibility of cenvat credit on the input ....

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.... He has submitted that the ld. Commissioner (Appeals) has not considered the definition of input services prescribed under the first part of Clause (ii) of Rule 2 (l) of Cenvat Credit Rules, 2004, but considered only the second part of the said definition. Secondly, he has categorically submitted that the said input service has been used in the manufacture of Sharon branded plywood and not for tra....

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....r in relation to the manufacture of their final product. However, from the report of the Range Superintendent submitted by the ld. A.R. for the Department, it is now clear that the appellants were engaged in the manufacture of Sharon brand plywood along with their own brand, that is, in the manufacture of plywood, they had affixed the brand name of Sharon and cleared it from their factory. Therefo....