2014 (11) TMI 331

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....e Respondent : Shri Shobha Ram, Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of Rs. 14,98,32,257/- along with interest and penalty of Rs. 7,50,49,796/- which has been confirmed in the impugned order. 2. The brief facts of the case are that the applicant is manufacturer of two wheelers scooter/motor cycle. Applicant is having 4 units loca....

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....s manufactured at Pantnagar unit. Therefore, a show cause notice was issued to the applicant to deny Cenvat Credit of input services attributable to exempted goods manufactured at Pantnagar unit which have been availed by the applicant and distributed to the Chakan unit. The period involved is 2007-08 and 2011-12 and show cause notice came to be issued on 18.6.2012. The show cause notices were adj....

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....s that in Pantnagar unit they are not exclusively manufacturing exempted goods. In fact some of their activities are amounting to manufacture as deemed manufacture and are paying duty thereon and in some cases they are paying Cess also. Therefore, it cannot be termed that the Pantnagar unit is manufacturing exclusively, exempted goods. He further submits that as their distribution of Cenvat Credit....

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....he other units. Therefore, the applicant is directed to make a pre-deposit of the entire amount of Cenvat Credit at this stage. The fact of availment of Cenvat credit was known to the department at the time of CERA Audit only. 5. Heard both sides. Considered the submissions. 6. In this case, it is an admitted fact that at Pantnagar unit of applicant is manufacturing some exempted goods. As p....