2011 (11) TMI 553

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Sunil Kumar, SDR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of Rs. 20,91,119/-and penalty of identical amount. The said duty stands confirmed against the appellant in terms of Rule 6(3)(b) of Cenvat Credit Rules on the findings that for the period February, 2004 to January, 2009, the appellants have utilised the common modvata....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a manufactured product. 3. Though we note that inclusion of the said product under the tariff is subsequent to the decision to the above decision of the Tribunal in the same appellants' case, but keeping in view the findings arrived at by the Tribunal that dolochar cannot be held to be a manufactured item, by following the earlier decision of the Supreme Court in the case of Ahmedabad Electricity....