2013 (7) TMI 671

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....i Sanjay Jain, AR for the Respondent. ORDER This is an application seeking waiver of duty demand of Rs. 2,57,330/- with interest and equal amount of penalty. 2. Briefly stated the facts relevant for the disposal of the application are that the appellant is engaged in the manufacture of V.P. sugar and molasses. During the period October, 2008 to August, 2009 the appellant claimed Cenvat c....

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....said impugned order the appellant has preferred appeal. Along with appeal appellant has filed the instant application under Section 35F of the Central Excise Act, 1944. 5. Learned Shri P.K. Mittal, Advocate, for the appellant pressing for waiver of pre-deposit has submitted that the impugned order is not sustainable in law for the reason that the adjudicating authority as well as the Commission....

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....ts nor those are used for manufacture of "capital goods". Thus he has urged us to dismiss the stay application. 7. We have considered the rival submissions and perused the record. From the record it appears that the items in question against which Cenvat credit has been disallowed have been used for fabrication/manufacture of "Boiler house" which is essential for manufacture of excisable final ....