2000 (2) TMI 356

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..... espondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 75,14,185/- and penalty of Rs. 80 lakhs being credit taken of the duty paid on inputs, which has been held to be inadmissible. 2. The advocate for the applicant and the departmental representative are agreed that 20 items out of 31 of which credit has been disallowed are covered .....

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..... facie into directly participating in the chemical processes. We therefore waive deposit of duty demanded on these items and stay their recovery. This leaves behind duty of Rs. 78,000/- on items of which there is no dispute at this stage that they are used to repair worn out items of machinery in order to ensure proper functioning. We are at this stage, unable to consider them as inputs. 3. The .....

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