2014 (1) TMI 470

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.... ORDER Per :Mr. M.V. Ravindaran; This stay petition is filed for the waiver of an amount of Rs. 12,01,233/- confirmed as duty, interest thereof and equal amount of penalty imposed. 2. Heard both sides and perused the records. 3. The issue involved in this case is as to whether the appellant herein is eligible to avail cenvat credit of the additional customs duty paid by export oriented unit un....

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....ideration of the submissions made, we find that provisions of Rule 3 (1) of the Cenvat Credit Rules, 2004 specifically notes the eligibility to avail cenvat credit of the customs duty paid under Section 3(5) of the Customs Act, 1962 and it is not in dispute that, in the case in hand, that the credit has been availed of the customs duty paid under Section 3(5) of the Customs Act, 1962. We find, pri....