2011 (8) TMI 983

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....espondent. This application seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 77,681/-, equal amount of penalty and redemption fine of Rs. 15,000/-. The demand of duty is consequential to denial of CENVAT credit on the following items imported by the appellant during the period from August 2005 to May 2009 : Sl. No. Description of goods Tariff item in the First....

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....e raw material is put into the stream of manufacturing activity. This trap is also used in the storage area for the final product. Prima facie, it was an accessory to the cigarette-manufacturing plant. The appellant has claimed CENVAT credit in terms of Rule 2(a)(iii) of the CENVAT Credit Rules, 2004, whereunder accessories of manufacturing plant are seen included as one of the 'CENVATable' capita....