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2013 (11) TMI 85

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....HE RESPONDENT: SHRI S.CHAKRABORTY, A.R.( ASSTT. COMMR.) ORDER Per Dr. D. M. Misra; These Applications are filed seeking waiver of total CENVAT Credit of Rs.62.31 lakh and equal amount of penalty imposed under Rule 13/15 of the CENVAT Credit Rules, 2002/2004. 2. At the outset, ld. Advocate for the Applicant has submitted that the Applicant had availed the CENVAT Credit on plastic crates....