2014 (10) TMI 237

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..... RDER Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of duty of Rs. 78,54,941/- alongwith interest and penalty for the period Apr.'07 to Dec.'11. 2. The applicant is engaged in the manufacture of 'Cold Rolled Metal Sections' classifiable under Chapter 72 of the Central Excise Tariff Act, 1985. Since 2000, the applicant was clearing the goods under the brand .....

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..... f the admitted duty and interest. 3. The learned Counsel for the applicant submits that they have already paid a sum of Rs. 12,95,239/- and interest of Rs. 3,08,121/-. They claimed the benefit of Cenvat credit of Rs. 56,85,567/-. 4. On a perusal of the impugned order, we find that the adjudicating authority accepted that the inputs were received in their factory. But, the Cenvat credit was denie .....

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..... ited an amount of Rs. 12,95,239/-. We find that there is a dispute of the use of the inputs. The applicant also produced the franchisee agreement and other records to establish the use of the inputs in the manufacture of final products, which will be examined at the time of appeal hearing. Considering the overall facts and circumstances of the case, we direct the applicant to pre-deposit further a .....

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