TMI Blog2014 (6) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification is fatally hit. Further the judgments cited above also clearly support the appellant’s case. - it is evident that the appellants have been able to make out a strong case for waiver for pre-deposit of the remaining amount. Accordingly, the stay application is allowed, the pre-deposit of the remaining amount and interest is waived under Section 35F of the C. Ex. Act, 1944 and the recovery stayed till the deposal of the appeal - Stay granted. - E/59697/2013-EX(DB) - Stay Order No. SO/52232/2014-EX(DB) - Dated:- 30-6-2014 - Justice G. Raghuram, President and Shri R.K. Singh, Member (T) Shri J.M. Sharma, Consultant, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER This order is in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption Notification No. 63/95-C.E. is a conditional Notification and that Cenvat credit is available for the duty actually paid. They cited the following judgments in their favour. (i) Hi-Tech Syringes (P) Ltd. v. CCE, Stay Order No. 169/2012(SM) wherein the CESTAT relying on the decision of the Hon ble Supreme Court in the case of CCE v. MDS Switchgear Ltd. reported in 2008 (229) E.L.T. 485 (S.C.) has held that Jurisdictional Central Excise Authorities cannot deny Cenvat credit in respect of certain duty paid input by seeking to reopen the assessment of duty on those goods at the supplier s end. Therefore, the requirement of pre-deposit was waived. (ii) Cipla Ltd. v. Commissioner of Customs C. Ex. Reported in 2011 (273) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) 5. All goods If manufactured in a mine. 6. It is evident that the said exemption is subject to condition and therefore prima facie it is not mandatory for the coal supplier to avail of it. Consequently the very basis for denying the Cenvat credit holding that the coal supplier was mandatorily required to avail of the exemption under the said Notification is fatally hit. Further the judgments cited above also clearly support the appellant s case. They have also deposited ₹ 10 lakhs. 7. In view of the foregoing, it is evident that the appellants have been able to make out a strong case for waiver for pre-deposit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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