2012 (6) TMI 336

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..... licant filed this application for waiver of pre-deposit of duty of Rs.22,91,820/- interest and penalty. Demand is confirmed after denying the credit in respect of CVD on the ground that credit is availed on the strength of challans and not on bills of entry. The contention of applicant is that goods were imported and warehouse and thereafter on the expiry of warehouse period when applicant try to .....

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..... oduced any bill of entry for taking credit hence the credit is rightly denied. 4. We find that applicant paid the appropriate duty the same has been accepted by the customs authorities and imported goods released and thereafter used in the manufacture of final product cleared on payment of duty. These facts are not in dispute. Therefore the pre-deposit of duty, interest and penalty is waived and .....

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