TMI Blog2014 (3) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... waived and stay of recovery is granted during the pendency of the appeal - Stay granted. - E/2117/2010 - Stay Order No. 513/2011 - Dated:- 10-6-2011 - Shri B.S.V. Murthy, J. Shri Ashok Deshpande, Advocate, for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. ORDER In the Stay Order No. 833/2009, dated 20-5-2009 in appeal No. E/811/2008 filed by the same appellant, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty on capital goods up to Rs. 1.5 crore. This stand was upheld by the original adjudicating authority and hence the appellant is in appeal before me. 2. The learned Counsel for the appellant submits that restriction in the notification is applicable only in respect of clearance up to Rs. 1.5 crore and it is not applicable for payment of pre-deposit. He relies on several decisions of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as duty and Cenvat credit can be utilized only for payment of duty as per the Cenvat Credit Rules. He also submits that the appeal filed by the appellant against this decision has been rejected by the Hon ble Supreme Court [1997 (94) E.L.T. A159 (S.C.)]. 4. I have considered the submissions made by both sides. I find that the decision cited by the learned SDR is not applicable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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