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2015 (10) TMI 1145 - CESTAT BANGALORE

2015 (10) TMI 1145 - CESTAT BANGALORE - TMI - Waiver of pre deposit - CENVAT Credit - Held that:- There is no dispute about the correctness of the availed credit by the appellant. The same has to beutilised by the appellant for payment of duty on the manufactured final product. Instead the appellants have utilised the same for payment of duty at the time of clearance of imported inputs into DTA. Undoubtedly in matters of CENVAT credit, there is no one-to-one correlation and if the appellants hav .....

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the Appellant : Mr K Nagrajarao, Adv. For the Respondent : Mr A K Nigam, Addl. Commissioner (AR) ORDER Per: Archana Wadhwa: After hearing both the sides duly represented by Shri. K. Nagrajarao, Advocate and Shri A.K.Nigam, Addl. Commissioner (AR), I find that Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him directing the appellant to deposit the amount of duty. 2. As per the facts on record, the appellant is manufacturer of bulk drugs and inte .....

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