2007 (1) TMI 418

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..... peared on behalf of the applicant. There is an application for adjournment on the ground of sickness of the advocate. It appears from the record that on 24-11-2006 their miscellaneous application for condonation of delay was disposed of in their absence. Further on 4-1-2007 the stay application was fixed for hearing when the learned advocate filed application for adjournment for 15 days on the gr .....

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..... based on the value of pipes. 4. The learned D.R. submits that the applicants have taken credit in respect of HDPE granules which were used in the manufacture of HDPE pipe and parts of the pipe were used in the manufacture of exempted final product sprinkler system and, therefore, they are liable to pay 10% of the value of the sprinkler system in terms of Rule 6(3)(b) of the Cenvat Credit Rules, .....

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