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2014 (12) TMI 1269 - CESTAT NEW DELHIWaiver of pre-deposit - Cenvat credit - ‘input services’ ‘inputs’ or capital goods - Penalty - The undisputed facts are that the appellant manufacture panmasala in retail pouches of different MRPs in respect of which duty liability is being discharged under Section 3A of the Central Excise Act, 1944 read with PMPM Rules, 2008 - Held that: - From a perusal of this Rule 15 of PMPM Rules, 2008, it is clear that it is a non obstante provision prohibiting taking of Cenvat credit of any Central Excise Duty paid on any input and capital goods or service tax paid on any input service used for manufacture of notified goods and also requiring that the duty on notified goods shall be paid in cash - The prohibition in Rule 15 of PMPM Rules is not in respect of ‘‘input service’’ as defined in Rule 2(l) of Cenvat Credit Rules, 2004, but is in respect of input services used for manufacture of the notified goods. Moreover, prima facie, there appears to be merit in the appellant’s plea that such retail pouches and 100 gm tins of pan masala are used by different section of consumers and advertisement for 100 gm. tins cannot be treated as having promoted the sale of retail pan masala pouches - Stay application allowed - decided in favor of the assessee.
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