2012 (8) TMI 851

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....ant. Shri I. Baig, DR, for the Respondent. ORDER The appellant-manufacture parts of transmission tower from the structural steel items. They also received duty paid paints. The parts of tower are cleared on payment of duty alongwith paints. Since they have contract for erection and installation of those towers, after clearance of parts of towers, the same are installed at the site and the....

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....) of Cenvat Credit Rules, 2004. On appeal to the Commissioner (Appeals), the order of the Additional Commissioner was upheld vide order-in-appeal dated 30-12-2011 against which this appeal alongwith stay application has been filed by the appellant. 2. Heard both sides in respect of stay application. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that though the p....

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....irement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri I. Baig, learned DR opposed the stay application and reiterating the findings in the impugned order, emphasised that the paint not being an input for the manufacture of parts of towers, the appellant would not be....

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....respect of the same which could be utilized for payment of service tax. Thus, even if cenvat credit in respect of paint is denied to the appellant's manufacturing unit, the same would be available to the head office registered as service provider for payment of service tax as erection and installation service. Prima facie, we also find substance in the plea of the appellant that the duty on parts ....