2009 (4) TMI 660

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..... n application for waiver of the pre-deposit of Cenvat credit demand of Rs. 43,719/- alongwith interest and penalty of equal amount imposed on the appellant which has been upheld by the impugned order-in-appeal dated 27-8-08 passed by CCE (Appeals), Indore. 2. None appeared for the Appellant. Heard the learned Departmental Representative who reiterating the findings of the Commissioner (Appea .....

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..... acturing Vanaspati. Prima facie, I find that Effluent Treatment Plant is very much a part of the manufacturing activity as the Effluents without treatment, cannot be discharged as such. In view of this, I find that there is a prima facie case in favour of the appellant. Therefore, the pre-deposit of Cenvat credit demand and penalty is waived for hearing of the appeal and recovery thereof is stayed .....

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