2008 (2) TMI 67

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..... essee Cenvat credit on outward transportation of their final products from factory to buyer's premises on the ground that such transportation did not constitute "input service" as defined under Rule 2 of the Cenvat Credit Rules, 2004. The demand is for the period June '05 to May '06. Ld. Counsel for the appellants relies on a circular of the Board, issued on 23-8-07, wherein it was clarified that .....

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..... h reference of the issue to Larger Bench, pre-deposit can be dispensed with. In this connection, ld. Counsel relies on a stay order passed by the Tribunal in Capital Paper Mills (P) Ltd. v. CCE, Meerut, 1995 (77) E.L.T. 412 (Tribunal). Ld. SDR opposes the present application for waiver of pre-deposit on the strength of the findings recorded in the impugned order. 2. After considering the submissi .....

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..... ty-eight only) within 4 weeks and report compliance on 4-4-08. Ld. Counsel at this stage requests for an extended period of 8 weeks, but this request is non-supported by any plea of financial hardships by the party. In the event of due compliance, there will be waiver of pre-deposit and stay of recovery in respect of the penalty amount. (Dictated and pronounced in open court)  
Case la .....

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