TMI Blog2013 (10) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... of their final product - Credit was denied on the ground that supplier of craft paper should have availed the exemption notification - Held that:- The Tribunal in the case of Sripathi Paper and Boards Pvt. Ltd. Vs CCE Tirunelveli [2011 (3) TMI 102 - CESTAT, CHENNAI ] granted unconditional stay - the applicant was engaged in the manufacture of craft paper and paid concessional rate of duty under Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... predeposit of duty of Rs.44,649/- along with interest. Ld. advocate submits that this applicant has deposited entire amount of duty and seeks waiver predeposit of interest only. M/s. Lovely Offset Printers (P) Ltd. filed application for waiver of duty of Rs.46,909/- along with interest. Ld.advocate submits that in the case of M/s. Lovely Offset Printers, the applicant is engaged in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the submissions of both sides, we find that prima facie credit cannot be denied on the ground that supplier had not availed the exemption notification. Hence we grant waiver of predeposit of interest and stay its recovery in the case of M/s.The Orient Litho Press and grant waiver of predeposit of duty and interest and stay its recovery in the case of Lovely Offset Printers (P) Ltd. during p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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