2012 (8) TMI 819

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..... aforesaid waste has been paid. Therefore, at this initial stage, we are of the view that the appellants have been able to make out a strong prima facie case justifying waiver of condition of pre-deposit. In view of the above, requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived and the recovery thereof stayed pending disposal of the appeal - Stay granted. - E/474/201 .....

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..... les are not used for manufacture of plastic waste. On this basis, a show cause notice was issued to the appellant for demand of allegedly wrongly taken Cenvat credit of Rs. 37,69,281/- along with interest and for imposition of penalty. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 30-8-2011, confirmed the demand of Cenvat credit along with inte .....

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..... ic bottles in which I.V. fluids were cleared, that in view of this, there is no justification for demand of Cenvat credit on the quantity of granules, which has emerged as waste and that the impugned order is, therefore, is not correct. He, therefore, pleaded that the appellants have a strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demand, interest and penalty ma .....

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