2013 (10) TMI 1141

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....charya, Consultant For the Respondent: Shri S. P. Pal, Appraiser (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of cenvat credit of Rs.4,71,328/-. 2. The ld. Consultant appearing for the applicant has submitted that during the period from April, 2003 to July, 2004, on clearance of resin coated jute fabrics, the applicants have discharged additiona....

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....er, he has submitted that the applicant is engaged in the manufacture of jute fabrics and the jute industry is now in a very bad shape. Therefore, direction of predeposit of any amount would result in undue hardship to them. 3. The ld. A.R. appearing for the Department, reiterated the findings of the ld. Commissioner (Appeals) and submitted that even though the applicant has discharged addition....

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....entory of the inputs used in the manufacture of dutiable and exempted final product. We find that there is only one product manufactured and cleared which attract two types of duty, i.e. Basic Excise duty and Additional Excise duty. Prima-facie, since the applicant has paid additional excise duty at the time of its clearance as claimed, the product i.e. resins coated jute fabrics cannot be itself ....