2014 (8) TMI 130

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....for waiver of pre-deposit of duty of Rs. 3,66,284/- along with interest and penalty for the period Jun.'06 to Nov.'10. 2. Heard both sides and perused the records. 3. The applicant is engaged in the manufacture of sanitary wares and cleared on payment of duty. We find that on an identical issue the Tribunal granted unconditional stay in the applicant's own case for the earlier period....

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.... learned Authorised Representative for the Revenue reiterates the findings of Commissioner (Appeals). He drew the attention of the Bench to Rule 3(5A) of the Cenvat Credit Rules. He also submits that the waste and scrap is clearly covered in the CETA. It is also contended by Authorised Representative that after repeated use of the POP moulds, it is identified as POP moulds.     4. ....

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.... provisions of Rule 3 sub-rule (4) of the Cenvat Credit Rules, 2001 and contended that under the said Rule, it is only where inputs/capital goods as such are removed by the assessee, the reversal of credit of duty demand can be claimed by the Revenue. The Counsel in Appeal No.E/4324/04-NBC has further contended that the respondents had not even availed credit on the capital goods, the wear and tea....