2012 (12) TMI 708

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..... omers after proper packing and payment of duty utilizing the CENVAT credit taken by them - That being the case, prima facie case in favour of the assessee on this issue. Issue of credit on input services, prima facie, is settled in favour of the assessee in view of the Stay Order in the case of M/s. Superpacks vs Commissioner of Central Excise, Bangalore []- there shall be waiver of predeposit .....

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..... RG-1 maintained for the new factory. On this ground approximately a sum of Rs.7.49 lakhs stands demanded. 2.2 There is a demand of Rs.2,19,336/- on the ground that the appellants have taken CENVAT credit, relating to input services common to trading activity as well as manufacturing activities. 2.3. On the above grounds, the original authority confirmed a total demand of Rs.9,69,221/- along w .....

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..... and reasoning of the Commissioner (Appeals) and seeks predeposit as per the impugned order. 5.1. We have carefully considered the submissions from both sides and perused the records. The demand relates to finished goods transferred from the old premises of the factory to the new premises. There is a clear finding of the original authority that the assesseee has disposed of the said goods to cust .....

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