TMI Blog2014 (1) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... d to them – Following SHARE MEDICAL CARE Versus UNION OF INDIA [2007 (2) TMI 2 - SUPREME COURT OF INDIA] and MANGALAM ALLOYS LTD. Versus COMMISSIONER OF CUS., AHMEDABAD [2010 (4) TMI 493 - CESTAT, AHMEDABAD] - the appellant has made out a strong prima facie case for waiver of pre-deposit of the amounts – Pre-deposits waived till the disposal – Stay granted. - Appeal No.E/10510/2013 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in semi-finished form i.e. ingots/bars/blocks etc. It is his submission that the appellant herein is a manufacture of copper cathodes. During the manufacturing of said final product, silver in primary form arises and that is being cleared by the appellant in the form of blocks, by availing the benefit as granted at Sr.No.25 of Notification No.5/2006-CE. It is his submission that the very same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt.01.03.2006, at Sr.No.25, unconditionally exempts the Silver bars and Sr.No.21(C), holds that on Silver in any form, duty arises. We find that the appellant s claim under Sr.No.25 on such silver bars, cannot be denied for simple reason that any exemption which is beneficial to the assessee, has to be extended to them, is the law settled by Hon ble Supreme Court as well as various judgments of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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