9911796707
TMI Blog2013 (12) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of duty of Rs. 8,59,714/- and equivalent amount of penalty imposed under Section 11AC of Central Excise Act, 1944. 3. Brief facts of the case are that during the course of manufacture, intermediate products viz CPS-DFA, CPS-Low Volatile, CPS- Pitch Oil and CPS- Glycerin and produced. The CPS - DFA was used captively for manufacture of soaps and detergents and other intermediate products are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee intermediate products, being cleared from the factory of the appellant, were not the inputs for their final products viz. toilet soaps and detergent powder manufactured at the factory of the appellant. The lower adjudicating authority confirmed the demand and also imposed equivalent amount of penalty. The ld. Commissioner (Appeals) upheld the adjudicating authority's order. 4. The contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for non manufacturing product. 6. The learned Advocate in the rejoinder submitted whatever credit they are taking in case of such intermediate product, while clearing these goods to other units they pay the duty on such goods. The contention is that even if it is considered illegal or wrong payment of duty they have paid the duty on these intermediate product and they also paid duty while c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dra (supra) wherein it was held that if the duty illegally paid and once the same has not been refunded they cannot be denied the CENVAT credit. In these circumstances the applicants are able to make out a prima facie case for waiver of pre-deposit of dues adjudged against them. Therefore the requirement of pre-deposit of dues is waived and recovery thereof is stayed during the pendency of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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