TMI Blog2013 (12) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE Mumbai [2010 (12) TMI 403 - BOMBAY HIGH COURT] - if the duty illegally paid and once the same has not been refunded they cannot be denied the CENVAT credit - the applicants are able to make out a prima facie case for waiver of pre-deposit of amount – pre-deposits waived till the disposal – Stay granted. - E/1085/11- Mum - - - Dated:- 25-9-2013 - S K Gaule, J. For the Appellant : Ms Apar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her job workers of HLL on payment of duty as per the directions of HLL. The appellant paid the central excise duty on the full quantity of such intermediate products produced during the course of manufacture but availed the credit of cenvat duty paid on the said full quantity of intermediate products, as though these are consumed captively in the manufacture of final products or cleared to others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are cleared by them on payment of duty. The contention is that it is not the case of the department that on inputs which are used in the manufacture of intermediate products which are used in the manufacture of intermediate product the inputs had not suffered duty. The contention of the applicant is that intermediate products which were not used by them were cleared on payment of duty. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the Hon'ble High Court of Bombay in the case of Mahindra and Mahindra Ltd. vs. CCE Mumbai - 2012 (267) ELT 39 (Bom). 7. Admittedly the case of the department is that the applicants have paid duty on intermediate product and thereafter they have taken credit for the same. Undisputedly the applicants have paid duty on the intermediate product used in the manufacture of final product and they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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