2010 (7) TMI 870

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant. Shri K.M. Mondal, Special Consultant, for the Respondent. ORDER Heard both sides. 2. As these appeals involve common issues, all the stay petitions are taken up together for hearing and disposal. The appellants are utilising dutiable inputs on manufacture of parts of tractors, some of which are used captively for manufacture of the tractors and some of the parts are sold outside on pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Excise, Nagpur v. Mahindra & Mahindra Ltd. Order No. A/769-770/2009/SMB/CIV 4. As regards the second ground taken by the department, it relates to payment of duty on the parts captively used for manufacture of tractor for export. The appellants are also using dutiable inputs directly for manufacture of the tractors which are exported and are taking credit in respect of the same. It is the conte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provisions, we are of the prima facie view that the departmental contention is sustainable and the appellants have not made out a case for total waiver of pre-deposit. Accordingly, we direct them to pre-deposit an amount of Rs. 7.5 crores (Rupees Seven crore Fifty lakhs) (50% approximately of the disputed amount). They are allowed 8 weeks time for making the pre-deposit, as prayed for by the learn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X