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2013 (11) TMI 1411
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.....CHAKRABORTY PER: Shri S.K.Gaule Heard both sides. 2. The Applicant filed this Application for waiver of predeposit of duty of Rs.38,65,508/- and equal amount of penalty imposed under Rule 57AH(2) of the Central Excise Rules, 1944 and Rule 13(2) of the CENVAT Credit Rules, 2001 and Rule 13(2) of the CENVAT Credit Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. 3. Th....
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....s inside the plant through which raw materials, semi-finished and finished products are transported to and from one production unit to another unit in their large integrated steel plant. The contention is that the CENVAT Credit of Rs.2,07,093/- availed on Rails had been claimed for movement of overhead cranes having been treated as accessories to such cranes. 5. The contention of the learned AR....