2014 (1) TMI 783

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....indaran; These four stay petitions are filed for the waiver of pre-deposit of the amount of duty sought to be reversed from the appellant for availing cenvat credit on the capital goods which were used for manufacturing Briquette, which is used in the process of heating for the manufacture of Soda Ash. 2. Heard both sides and perused the record. 3. Learned counsel appearing on behalf of the app....

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....ed Additional Commissioner (A.R.), on the other hand would submit that Briquette is not manufactured as an intermediate product during the course of manufacture of soda ash. It is his submission that Briquette is altogether a separate product and is purchased by the appellant from the vendors as and when required and also manufacturing the same in his factory. It is his submission that Briquette c....

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....turing of final product soda ash. We find that the Circular dated 25.09.2002 specifically talks about non denial of cenvat credit on the capital goods used in the manufacturing of intermediate goods, which are exempted from payment of duty and are used captively in the manufacture of finished goods chargeable to duty. In the case in hand, undoubtedly the Briquettes are manufactured in the factory ....