TMI Blog2015 (10) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944, therefore, the CENVAT Credit availed on the input Full hard CR coil was not admissible - Held that:- Issue is covered by the judgement of the Hon’ble Delhi High Court in SRV Print Packs case (2011 (9) TMI 140 - DELHI HIGH COURT) wherein the Hon’ble Court dispensed with the condition of pre-deposit and allowed the petition filed by the petitioner therein. In view of the said decision, we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assisted by Shri Abhijit Biswas, ld. Adv. submitted that the Applicant had availed CENVAT Credit on the input viz. Full Hard CR Coil received from their group company viz. M/s. Tinplate Co. of India Ltd. After carrying out the process of galvanization, they had discharged appropriate duty on the Galvanized Full Hard CR coils. The duty paid on the finished goods is more than the CENVAT credit avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that the issue is covered by the judgement of the Hon ble Delhi High Court in SRV Print Packs case (supra) wherein the Hon ble Court dispensed with the condition of pre-deposit and allowed the petition filed by the petitioner therein. In view of the said decision, we are of the considered opinion that the Applicant could able to make out a prima facie case for total waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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