2013 (7) TMI 215

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....: D M Misra  This is an application for waiver of pre-deposit of Rs.96,27,875 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 manufacture of Silico Manganese falling under chapter sub-heading 72023000 of CETA, 1985. ....

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....cepted 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-III vs. Creative Enterprises - 2009 (235) ELT 785(Guj.) which was followed by the Mumbai....

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.... 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 Enterprises has allowed the stay petitions. Also, the Hon'ble Delhi High Court had also al....