2012 (7) TMI 839

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....dvocate, for the Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 4,79,888/-, interest and penalty. The applicant is manufacturing packaged drinking water and paying duty under Section 4A of the Central Excise Act and on MRP basis after availing abatement. ....

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....sp;The Revenue submitted that as per the contract with ABCTC, the preform, i.e. an input for the manufacture of bottle, was supplied by ABCTC and the said preform was converted into a bottle and then filled with mineral water and again supplied to ABCTC, therefore the applicant is manufacturing on behalf of ABCTC and ABCTC is an institutional buyer. 6. We find that the applicant is purchas....