2013 (10) TMI 267

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..... n filed against OIA No. CCEA-SRT-II/SSP-27/2013-14 u/s 35A(3)(Final Order), dt.17.05.2013. The issue involved in this case is of CENVAT Credit under Rule 6(3) of CENVAT Credit Rules, 2004 with respect to Pressmud generated during the manufacture of V.P. Sugar. 2. Shri Rahul Gajera, (Adv.) appearing on behalf of the appellant relied upon te judgments of the co-ordinate Benches in the case of Manak .....

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..... rd both sides on the stay application. In this case a product 'pressmud' comes into existence which fetches some price and is held to be marketable by the Revenue. Following the ratio of the relied upon case-laws, appellant has made out a prima facie case for complete waiver of confirmed dues and penalty. 5. Accordingly, there will be a stay on recovery of the confirmed dues and penalties till th .....

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