TaxTMI 
TaxTMI 
2013 (11) TMI 1158
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....sh Kumar: The facts giving rise to filing of this appeal and stay application are, in brief, as under:- 1.1 The appellants are manufacturers of power cables from copper rods. The appellant had an export order for which they received certain quantity of copper rods free of excise duty for use in the manufacture of goods for export under bond without payment of duty. However, since a part of t....
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....y on the ground that cenvat credit cannot be availed merely on the basis of debit entry in RG-23 Part-II Account as in terms of Rule 9 of the Cenvat Credit Rules, 2004, the cenvat credit is admissible only on the basis of documents prescribed in that Rule. The jurisdictional Asstt. Commissioner vide order-in-original dated 2.9.2011 confirmed the above mentioned cenvat credit along with interest an....
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....n the basis of the documents specified in Rule 9 of the Cenvat Credit is incorrect, that the appellant have a 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 their appeal and recovery may be stayed till the disposal of the appeal. 4. Ms. Ranjana Jha, ld. Joint CDR opposed the stay application by....
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....ords. Prima facie, I find that in the show cause notice, it is not disputed that the appellant had paid the duty on the copper rods which had not been used for manufacture of power cables for export and this duty had been paid by debit entry in the RG-23 Part-II Account. Once, the duty on the copper rods had been paid and it is not disputed, that the copper rods had been used in the manufacture of....