2013 (6) TMI 467

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....Joshi, Superintendent (A.R.) Per: Anil Choudhary: This is a stay application filed by M/s Venus Wire Industries Pvt. Ltd. (hereinafter referred to as "the applicant") against the Order-in-Appeal No. BC.224.RGD/2012-13 dated 27.08.2012 passed by the Commissioner of Central Excise (Appeals) Mumbai III. Wherein the learned Commissioner (Appeals) has held the denial of CENVAT credit of Rs. 54,684/- ....

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.... finished products are packed in container. As per the requirement of the international regulation for packing prepared by "International Plant Protection Convention" (New revised text approved by the FAO conference November, 1997), the container is required to be fumigated and /or treated with pesticide for preventing spread of pests. 6. The appellant further states that fumigation services incu....