2014 (4) TMI 572

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..... cause notice dated 25.01.2010 was issued for the recovery of such ineligible cenvat credit availed by the appellant - appellant has also deposited/ reversed the entire amount of duty liability confirmed by the lower authorities - appellant has made out a prima facie case for the waiver of pre-deposit of balance amounts involved. Accordingly, the application for the waiver of pre-deposit of waiver .....

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..... ent of ineligible cenvat credit by the appellant without actually receiving the goods, during the period February 2005 to May 2005. Show cause notice dated 25.01.2010 was issued for the recovery of such ineligible cenvat credit availed by the appellant. In my view, the issued is now covered by the judgment of Hon'ble High Court of Gujarat in the case of Zenith Silk Mills Pvt. Limited in Tax Appeal .....

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