TMI Blog2013 (11) TMI 1585X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered Accountant For the Respondent : Shri K.J. Kinariwalla, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of ₹ 1,29,459/- confirmed as ineligible cenvat credit, interest liability and equivalent amount of penalty imposed. The above said amounts arose on the ground that the appellant has availed cenvat credit of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uent water after treating within their own land for Gardening and Plantation that also within the factory premises. The view taken in the case of Brakers India Limited and Voith Turbo Pvt. Limited are in the identical set of facts. Accordingly, respectfully following the precedent decisions, impugned order is set-aside and appeal is allowed.
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