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TMI Blog2013 (2) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... 023000 - received Silico Manganese in un-processed form and carried out the activity of grinding, sizing and packing - Revenue argued that since it does not amount to manufacture therefore CENVAT Credit availed on the said input is incorrect - Penalty under rule 15(2) of CENVAT Credit Rules, read with section 11AC of the Central Excise Act, 1944 - Held that:- After carrying out the said processes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in the manufacture of Silico Manganese falling under chapter sub-heading 72023000 of CETA, 1985. During the period April, 2006 to September, 2007 they have received Silico Manganese in un-processed form and carried out the activity of grinding, sizing and packing. It is the allegation of the Revenue that since these processes of grinding, sizing and packing of Silico Manganese does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Ex. Cus., Surat-III vs. Creative Enterprises - 2009 (235) ELT 785 (Guj.) which was followed by the Mumbai Bench of this Tribunal in the case of Brom Chem (India) Pvt. Ltd. vs. CCE, Belapur and also the judgement of Hon'ble Delhi High Court in the case of A One Laminators Pvt. Ltd. vs. CCE - 2012 (276) ELT 172 (Del.). 4. The ld.A.R. reiterated the findings of the Commissioner and submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Creative Enterprises has allowed the stay petitions. Also, the Hon'ble Delhi High Court had also allowed stay application in identical circumstances in A One Laminator's case. Thus, the applicant has been able to make out a prima facie case for total waiver of pre-deposit of duty and penalty. Accordingly, the pre-deposit of duty and penalty is waived and recovery thereof is stayed during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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