2009 (10) TMI 568

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..... for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - These stay petition are directed against wavier of pre-deposit of the following amounts. (1)     Disallowance of Cenvat credit of Rs. 2,09,23,320/- (2)     Penalty of Rs. 2000/- for each credit entries of Cenvat Account under Rule 15(3) of .....

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..... und that the applicant's activity does not amount to manufacture. 4. Learned counsel would submit that the adjudicating authority has traversed beyond the allegations made in the show cause notice. It is his submission that the in an earlier case, the applicant's appeal was allowed by learned Commissioner (Appeals) in respect of very same allegations and refund of the amount which was sough .....

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..... g the same for export. We find that the decision of Hon'ble High Court of Bombay in the case of Repro India Ltd., squarely covers the issue. In paras 7 and 8, Hon'ble High Court has held that Cenvat credit cannot be denied to the assessee only on this ground. In view of this we find that the applicant has made out a prima facie case for waiver of pre-deposit of the amounts involved. Application fo .....

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