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2013 (11) TMI 1206 - AT - Central ExciseNexus between the manufacture of finished goods with Input as provided in Rule 2(k) of CC Rules 2004 - Waiver of Pre-deposit of Cenvat credit – Penalty under Rule 15(2) of CC Rules r.w. Section 11AC of CE Act 1944 - Revenue was of the view that the duty paid on fixed facility charges cannot be available as Cenvat Credit to the applicant as the payment of duty – Held that:- Following COMMISSIONER OF C. EX., HYDERABAD V/s AUROBINDO PHARMA LTD. [2009 (3) TMI 908 - CESTAT BANGALORE] - The appellant were charging as fixed facility charges - The appellant are receiving Oxygen gas from M/s. Goyal MG Gases (P) Ltd., a company situated within their own premises - For manufacture and supply of Oxygen, the applicant has provided certain facility to M/s. Goyal MG Gases (P) Ltd. in their factory premises - the applicant has not only availed Cenvat Credit on the amount of excise duty paid on the Oxygen gas, but also availed Cenvat Credit on the duty paid on fixed facility charges, as a part of the value of the Oxygen gas - Prima facie the applicant could able to make out a prima facie case for total waiver of pre-deposit of dues - stay granted.
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