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2012 (7) TMI 28 - CESTAT, BANGALOREStay application – waiver of pre-deposit – whether Input Service Distributor (ISD) cannot distribute the credit for only one manufacturing premise, when they have various manufacturing units – Held that:- In the case of Ecof Industries (P.) Ltd. (2009 (10) TMI 171 (Tri)) provisions of Rule 7 has been analysed in depth and has been settled that the ISD can distribute the credit even to only one unit - Application for waiver of pre-deposit allowed – stay application allowed
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