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2013 (11) TMI 745 - AT - Central ExciseDenial of CENVAT Credit on the input service i.e. Goods Transport Agency service – Waiver of Pre-deposit of duty and penalty under Rule 15 of cenvat credit rule r.w. Section 11AC of central excise act, 1944 - Held that:- Relying upon Commissioner of Central Excise, Chandigarh-I vs. Punjab Steels [2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT] The Commissioner should examine the entire issue afresh and record a categorical finding on the basis of evidences/records that would be produced by the Appellant before him - Since the case in relation to the major portion of the demand of Rs.2.45 Crores remitted, the other issue also needs to be remanded to the Ld. Commissioner who would examine the eligibility of CENVAT Credit availed on GTA Services, for bringing the inputs inside the factory which were later cleared, as such, without reversal of proportionate CENVAT Credit on such input service - The applicant directed to deposit an amount of Rs. 20.00 Lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted Clearance of Manganese Ore from factory without reversal of SAD - Held that:- The Manganese Ore had been cleared from the mixed stock of imported as well as indigenous goods were only imported Manganese Ore - It is the claim of the Appellant that even though these were imported as well as indigenous stock, and stocked together, however, they could establish from the records maintained by them that during the relevant period they have only cleared Manganese Ore procured indigenously and not cleared the Manganese Ore imported by them on which SAD has been paid - The records produced by the Appellant, to some extent show that the Appellant have cleared Manganese Ore from their indigenous stock only - the quantity of 16952.665 M.T. though pertains to the period prior to import of the Manganese Ore, but wrongly included in the demand. - matter remanded back.
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