TMI Blog2013 (11) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... d commercial production having started on 29.03.2011, CENVAT Credit availed in March 2011, cannot be faulted with - the appellant has made out a prima facie case complete waiver of the amounts - Applications for waiver of pre-deposit allowed and recovery stayed till the disposal of appeals – Stay granted. - Appeal No.E/11691, 11692/2013-DB - Misc. Order Nos. M/14690-14691/2013-WZB/AHD - Dated:- 3-10-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri V.S. Nankani, Adv. For the Respondent : Shri K. Sivakumar, Addl.Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran These two Stay Petitions are filed for waiver of pre-deposit of amount of CENVAT Credit of Rs.8,69,54,851/- held as in-eligible CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct was brought into as duty payable product from 01.03.2011. It is his submission that both the lower authorities have relied upon the decision of the Larger Bench of the Tribunal in the case of Spenta International Ltd. -2007 (216) ELT 133 (Tri-LB). It is his submission that the said Larger Bench decision has mis-conceived the ratio laid down in the case of Surya Roshni Ltd. -2003 (155) ELT 481 (Tri-Del). It is his submission that the larger bench held that the CENVAT Credit of the duty paid on capital goods can be availed only on the date of receipt of such capital goods, the product manufactured out of such capital goods shall be dutiable. It is his submission that the Lager Bench has recorded that the decision of the Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit should be that the capital goods be received in the factory or in the premises. On this background, we find that the facts as stated by ld. Counsel as regards receipt of capital goods, dry run etc. took place prior to March 2011. It is also undisputed that the trial production of Maaza was conducted between 14.03.2011 to 18.03.2011 and commercial production started from 29.03.2011. These facts are accepted by the Department as Order-in-Original records the same. On this background, we find that though the Revenue has relied upon the Larger Bench of the Tribunal in the case of Spenta International Ltd., we find that the said decision was delivered by the Larger Bench on 01.08.2007. The contention of the ld. Counsel that the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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