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2015 (6) TMI 822 - AT - Central ExciseWaiver of pre deposit - Restoration of appeal - Appeal dismissed for non prosecution - Held that:- During the period prior to amendment of the tariff in 2007 in terms of the Apex Court judgement in the case of Metelex India Pvt. Ltd vs. CCE Noida (2004 (2) TMI 387 - SUPREME COURT OF INDIA), the process undertaken by the appellant did not amount to manufacture. If this is so, clearance of laminated polyster fills would amount to clearances of the cenvat credit availed inputs as such, which is permitted in terms of the cenvat credit Rule 2002/2004 provided an amount equal to the cenvat credit involved is paid, while in this case there is no dispute that the amount paid by the appellant on the clearances on laminated polyster Films is much more than the cenvat credit availed. In view of this and also following the judgements of the Tribunal mentioned above, we hold that the impugned order is not sustainable and as such the appellant have strong prima facie case in their favour. The requirement of pre-deposit of the cenvat credit demand, interest thereon and penalty is therefore waived of for hearing of the appeal and its recovery is stayed. - Stay granted.
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