2013 (12) TMI 874

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....iled this application for waiver of pre-deposit of duty of Rs. 8,59,714/- and equivalent amount of penalty imposed under Section 11AC of Central Excise Act, 1944. 3. Brief facts of the case are that during the course of manufacture, intermediate products viz CPS-DFA, CPS-Low Volatile, CPS- Pitch Oil and CPS- Glycerin and produced. The CPS - DFA was used captively for manufacture of soaps and de....

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....ediate products on the ground that these three intermediate products, being cleared from the factory of the appellant, were not the inputs for their final products viz. toilet soaps and detergent powder manufactured at the factory of the appellant. The lower adjudicating authority confirmed the demand and also imposed equivalent amount of penalty. The ld. Commissioner (Appeals) upheld the adjudica....

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....oducts and some of the intermediate products are used for non manufacturing product. 6. The learned Advocate in the rejoinder submitted whatever credit they are taking in case of such intermediate product, while clearing these goods to other units they pay the duty on such goods. The contention is that even if it is considered illegal or wrong payment of duty they have paid the duty on these in....