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2011 (7) TMI 24 - DELHI HIGH COURTApplication of stay - waiver of pre-deposit - It is an admitted case that both the appellants are engaged in printing and lamination of polyester film with metalized film/polyester film - show cause notices were issued to the appellants asking the appellants to reverse the Cenvat credit amounting to Rs. 25,59,857/- and Rs. 14,11,216 respectively - It is pointed out that the excise duty paid by the appellants is much more than the Cenvat credit availed by the appellant - It is pointed out that Cenvat credit was not claimed or paid to the appellant in cash but was utilized in payment of excise duty only - Decided in the favour of assessee
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