TMI Blog2013 (12) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... e cleared as finished goods - There is no dispute about payment of duty on these items – Following Ashok Enterprises Vs Commissioner of Central Excise, Chennai [2007 (11) TMI 67 - CESTAT, CHENNAI]- assessee has made out a prima facie case for full waiver of the pre-deposit of duty, interest and penalty in their favour – Pre-deposits waived till the disposal – Stay granted. - E/198/2011 - Stay Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The learned counsel for the applicant submits that the processes undertaken in these items are for the installation of kiln/ furnaces to conserve energy inside the kiln/ furnace. These are essential part of manufactured goods. It is also contended that they availed credit on the inputs and paid duty on the finished goods at the time of clearance. He submits that once they have paid the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both sides, we find that these items were cleared with the final product for using them in the kiln/furnace. It is noticed that they have paid duty when these goods were cleared as finished goods. There is no dispute about payment of duty on these items. We also notice that the facts of the case, prima facie, covered by the decision as cited by the learned counsel for the applicant. Hence, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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