2014 (2) TMI 412

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.... ORDER Per P.K. Das; 1. The applicant filed this application for waiver of pre-deposit of Cenvat credit of Rs.56,13,893/- along with interest and penalties. 2. Applicant is engaged in the manufacture of Dry Cell Batteries and Flash Lights. The applicant availed Cenvat credit on the basis of Input Service Distributors (i.e. ISD) challan issued by their Head office and sales office. The m....

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....s have placed several decisions on the issue. It is also noticed that in applicant's own case, the Tribunal by Final Order No.691,692/12 dt. 15.6.12 held that proportionment done by the applicant is correct. Prima facie, we find that the Commissioner followed the Tribunal's order in their own case passed in the year 2009. The order dt. 15.6.2012 would be examined at the time of appeal hearing. We ....