2014 (7) TMI 191

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....icant has filed this application for waived of predeposit of duty of Rs. 8,99,149/- along with interest and penalty. 2. The applicants are engaged in the manufacture of Wooden Crates classifiable under Chapter 44 of the CETA, 1985. They received Dunnage from M/s. Saint Gobain Glass India Pvt. Ltd. under the cover of challan for the use in the process of manufacture of Wooden Crates. Subsequentl....

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.... applicant submits that M/s. Saint Gobain Glass India Pvt. Ltd. paid the entire amount and the Tribunal by Misc. Order No.42765/2013 dated 27.11.2013 in the matter of M/s. Saint Gobain Glass India Pvt. Ltd. allowed the stay application as they have already reversed the entire amount. He submits that in the present case the applicant had not availed the credit on the basis of supplementary invoice ....

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.... the supplementary invoice. 5. After hearing both sides and on perusal of the records, I find that M/s. Saint Gobain Glass India Pvt. Ltd. issued the invoice after initiation of the proceedings by the central excise authorities. The question is that whether the said invoice would cover under Rule 9(1)(b) of the Rules. Rule 9(1)(b) of the said Rule provides that a manufacturer may avail the cred....