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2014 (10) TMI 238 - AT - Central ExciseCENVAT Credit - applicant supplied raw materials to their job worker who manufactured Powerlite Combipack and Ridesect Challenge CDK and cleared the same on payment of duty to the applicant - applicant availed CENVAT credit on the duty paid by Job worker - Held that:- Applicant availed CENVAT credit on Combipack / CKD and after certain process cleared the same on payment of duty. It is noticed that the applicant cleared the goods on payment of duty in domestic market as well as for export. Prima facie, we find that the applicant paid the duty at the time of clearance of the goods. The Hon’ble Supreme Court in the case of CCE Vs. Narmada Chematur Pharmaceuticals Ltd. - [2004 (12) TMI 93 - SUPREME COURT OF INDIA] held that when amount of CENVAT credit wrongly availed is exactly equivalent to the amount of excise duty paid by not availing the exemption, the consequence is revenue neutral, hence demand of such wrong availment of credit has been rightly quashed by the Tribunal. In the present case, it is contended that the applicant paid duty of the same amount of CENVAT credit availed by them, at the time of clearance of goods from their premises and it is a case of revenue neutrality. We find that the applicant has made out a prima facie case for waiver of predeposit of the entire dues. - Stay granted.
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