2014 (1) TMI 522

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.... for waiver of pre-deposit of duty of Rs.1,66,67,182/- interest thereof and penalty of Rs.20,00,000/-. 2. The above said amounts have been confirmed by adjudicating authority as duty liability to be paid by the appellants on the clinkers which are consumed by the appellant for manufacture of cement, which was supplied by the appellant to the purchasers in international competitive biddings. ....

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....ication No.67/95-CE do not incorporate the very same provision as indicated in CENVAT Credit Rules, 2004 and hence the benefit of said notification cannot be extended to the clinkers which are used in the manufacture of cement which is supplied in international competitive biddings. 6. We have considered the submissions made by both sides and perused the records. On perusal of the records, we f....