TaxTMI 
TaxTMI 
2013 (10) TMI 789
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....mar:- The appellant are manufacture of sugar and molasses chargeable to Central Excise duty. The point of dispute in this case is as to whether they would be eligible for Cenvat Credit in respect of MS Plates, Sections, Shapes, Channels and etc. used in repair and maintenance of plant and machinery during period from Sept.07 to March11. The Department was of the view that these items are neith....
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.... in respect of stay application. 3. Ms. Bhumika Sharma, Advocate, ld. counsel for the appellant, pleads that there is no dispute that the items in question MS Plates, Sections, Shapes, Channels, Roller Chains etc. have been used for repair & maintenance of the plant and machinery and in this regard she draw attention to last para of the Commissioner (Appeals) order where in it is mentioned that t....
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.... the impugned order denying the Cenvat Credit in respect of these items on the ground that the same have not been used for fabrication of capital goods is not connect, that the appellant have strong prima facie case and hence the requirement of pre-deposit of Cenvat Credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed. 4. Sh. A.K. ....