2012 (7) TMI 845

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.... the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of duty of Rs. 12,41,377/- with equal amount of penalty. 2. Both the lower authorities have confirmed the demand with interest and imposed penalty on the ground that the appellant has improperly availed the cenvat credit on the capital goods in his factory premises. 3. Heard both sides and perused the re....

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.... the learned departmental representative and perusal of record, we find that the issue involved in this case is regarding cenvat credit on capital goods i.e. Grid which has been installed in the factory premises of the appellant. The certificate issued by the Executive Engineer, Dakshin Gujarat Vij Company Limited specifically states that the said Grid is used for receiving the electricity from th....