2010 (6) TMI 217

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..... Ravi Rajendran, DR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is filed for wavier of pre-deposit of the following amounts :- (i) Demand of Rs. 21,53,704/- under sub-section (2) of Section 73 of Finance Act read with Rule 14 of Cenvat Credit Rules, 2004; (ii) Interest under Section 75 of the Finance Act, 1994; and (iii) Penalty of Rs. 21,53,704/- under Ru .....

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..... limitation as they have always filed ST-3 returns with the department. 4. Ld. DR on the other hand defends the impugned order and submits that the steel which has been procured by appellant has become part of the immovable property and hence non-excisable. It is the submission that the appellant had not declared in the ST-3 returns that such steel will be used by them for fabrication and erection .....

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..... r indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory o .....

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