TMI Blog2015 (10) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... which is not in dispute. The second applicant also claimed rebate on excise duty paid on the goods exported. On identical case against the second applicant ie M/s. Godrej Consumer Products Ltd. the department disallowed the cenvat credit, of duty paid on the finished goods cleared by the first applicant and the appeal filed before this Tribunal Vide miscellaneous Order [2014 (10) TMI 238 - CESTAT CHENNAI], this Tribunal granted full waiver of pre-deposit. Considering the above decision and also considering the fact that even if the applicant pays the differential duty, the 2 nd applicant is entitled to the Cenvat credit the applicant has made out a prima facie case for full waiver - Stay granted. - E/S/42073-42074/2014, E/41762-41763/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute. They have also cleared the goods to M/s. Godrej on stock transfer on payment of excise duty. M/s. Godrej exported the goods on payment of duty on higher value and claimed rebate. He submits that the department enhanced the value by taking the value at which M/s. Godrej has discharged the duty. Since the goods are meant for export and they have correctly paid excise duty. It is not the case of non-payment of duty and even if the applicants pay the higher rate of duty, M/s. Godrej is still eligible to take cenvat credit and there is revenue neutrality, and prayed for waiver of pre-deposit. He further submits that this Tribunal has granted waiver of pre-deposit in the case of M/s. Godrej on revenue neutrality. Vide miscellaneous orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid on the goods exported. On identical case against the second applicant ie M/s. Godrej Consumer Products Ltd. the department disallowed the cenvat credit, of duty paid on the finished goods cleared by the first applicant and the appeal filed before this Tribunal Vide miscellaneous Order No. 41031/2014 dated 3.6.14, this Tribunal granted full waiver of pre-deposit. Considering the above decision and also considering the fact that even if the applicant pays the differential duty, the 2 nd applicant is entitled to the Cenvat credit the applicant has made out a prima facie case for full waiver. Accordingly, the pre-deposit of duty and penalty is waived in respect of both applicants and its recovery stayed till disposal of the appeals. Bot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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