2016 (8) TMI 485

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...., Technical Member Mr. M.S. Srinivasa, & Mr. H. Y. Radju, Advocates - For the Appellant Mr. N. Jagadish, Superintendent (AR) - For the Respondent ORDER The appellants namely MTR Foods Pvt. Ltd. are engaged in the manufacture of food items which are said to be exempted under viz., Notification No. 01/2011- CE dated:-01.03.2011. According to this notification, the appellants are required....

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....1/2011-CE dated 01/03/2011. As a result of the proceedings, the differential duty demand of Rs. 4,96,22,609/- with interest was confirmed for the period from March 2011 to February 2012; penalty of Rs. 10 lakhs was also imposed on the appellants. 1.2    The appellants were granted waiver of pre-deposit and Stay against recovery by this Tribunal vide Misc. Order No. 20808/2014 dat....

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.... and pouches), which are used as inputs for the second category of goods namely Instant Food Mixes, Ready to Eat Food Product, etc.  3.2    It is also clear from facts on record that the appellants are claiming benefit of the Notification No. 01/2011 dated 01.03.2011 for their second category of goods namely Instant Food Mixes and not for first category of their manufacture ....

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.....T. 3 (S.C.), which makes the position clear that even when a manufacturer has taken CENVAT credit for certain inputs and they reverse the said credit, they would be entitled to the benefit of Notification. Hon'ble Supreme Court held that if credit has been taken but the duty is debited subsequently, 'benefit of exemption under Notification containing condition regarding non-availment of Modvat cr....