TMI Blog2013 (11) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... versal once the inputs are used in the manufacture – Relying upon M/s. Asahi India Safety Glass Limited vs. UOI [2004 (9) TMI 118 - HIGH COURT OF DELHI ] - the matter requires in depth inquiry during elaborate hearing – stay granted. - Appeal No. 4000/2012-Ex[DB] - - - Dated:- 24-6-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant: Shri B.L. Narasimhan, Advocate For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used that in the manufacture. Therefore, they are not entitled to the credit. So also, if the defects were not found before use and not returned within 180 days reversal of Cenvat credit is desirable. 3. Prima facie, it appears that the matter requires in depth inquiry as to the following aspects during elaborate hearing: 1) Conditions of purchase order and warranty clause, if any; 2) Whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situation. 6. There shall be waiver of requirement of pre-deposit till 31st December, 2013 since both sides suggest to call the matter for expeditious hearing. Accordingly, both sides take notice today for hearing of the present appeal as well as appeal No. 55374/2013 which was the subject matter of stay order dated 20.3.2013 on 25th October, 2013. 7. In the result, both Misc. application and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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