TMI Blog2012 (12) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the availment of cenvat credit by the appellant in this case as we have already recorded that there is no dispute as to receipt of the plates and the duty paid nature of the same and consumption thereof for the fabrication of storage tanks in the appellant's factory premises. - prima facie case in favor of assessee - stay granted. - E/601/2012 - S/2252/WZB/AHD/2012 - Dated:- 25-10-2012 - M. V. Ravindran And B.S.V. Murthy, JJ. Appellant Rep by: Shri V.K. Jain, Adv. Respondent Rep by: Ms Mallika Mahajan, AR Per: M V Ravindran: This stay petition is filed for the waiver of pre-deposit of duty amount of Rs.7,56,56,794/-, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n recourse to Rule 3(1) of the Cenvat Credit Rules, 2004 to deny them the cenvat credit, on the ground that the appellant has availed cenvat credit of the inputs which were received prior to 10.09.04 and there is a delay in taking the credit even after the registration was granted. It is his submission that the decision of the Tribunal in the case of CCE Vs. Everwin Textile Mill Ltd. - 2008 (231) ELT 305 would specifically cover the issue at it was held that the factory premises can be considered as a factory, only when the registration has been granted and credit can be availed on the inputs which were there in the premises. He would also refer to the CBEC circular dated 29.08.2000 and more specifically to paragraph 10 for this proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the appellant has received the MS/steel plates in their factory premises during the construction stage which was later granted a registration as a factory refinery. It is also seen from the records that the appellant on their own had submitted a detailed answer, to the query of superintendent as to the receipt and consumption of the steel plates for fabrication of storage tanks. Despite this clarification from assessee a show cause notice was issued on 10.09.04 for denying the cenvat credit availed. On mere perusal of the show cause notice, we find that there is no dispute as regards the receipt of the plates and consumption thereof for fabrication of the storage tanks in the refinery. It is also seen that the said show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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