TMI Blog2010 (8) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Balasubramanian, DR, for the Respondent. [Order]. - Heard both sides on die stay petition. 2. The applicant, a manufacturer of motor vehicle components, procured plastic components as inputs and cook credit; they removed the said plastic components to the job worker without reversing the CENVAT credit under the Notification No. 214/86, dated 24-3-1986. The job worker paid duty wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mponents procured by the applicants as well as the duty paid by the job worker on the processed components have gone to the Government account. Prima facie, I do not find that the finding of double benefit is sustainable. 5.In view of the above, I waive pre-deposit of duty, interest and penalty and stay recovery thereof till disposal of the appeal. 6.Stay petition is allowed. (Dictated and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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