2008 (8) TMI 674

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..... Respondent. [Order per : S.S. Kang, Vice-president]. -  Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 2,17,512/- and penalty of the equal amount. Applicant has engaged in the manufacture of Barley Malt. During the manufacture of final product Malt Roots come into existence and the same has been cleared as agricultural waste. The revenu .....

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..... in respect of the inputs intended to be fuel, therefore, the demand is not sustainable. The applicant also submitted that from November 2005, the applicant used polythene bags for packing of Barley Malt, the same are not used for packing of Malt Roots. Applicant also relied upon the instructions under CBEC Central Excise manual. 3. Contention of revenue is that apart from taking some Cenvat .....

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..... , and as per the supplementary instructions contained in CBEC manual, the credit is available in respect of inputs contained in waste or by product. In these circumstances, prima facie, applicant have a strong case in his favour, therefore, the pre-deposit of duty and penalties are waived. Stay petition is allowed. (Dictated and pronounced in open court)
Case laws, Decisions, Judgements, Orde .....

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