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TMI Blog2013 (10) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods brought into the factory – Held that:- In the history of MODVAT/CENVAT scheme for duty paid on capital goods credit has not been denied for the reason that machineries brought into the factory on payment of duty were erected before it was put in use in the manufacturing processes - Machineries are erected to make it do the manufacturing process - Credit cannot be denied for the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns are taken up together for disposal. 2. The applicant is a manufacturer of paper. During the period Jan.09 to Sept.09 and subsequently for the period Oct.09 to Jun.10, they had taken CENVAT credit on certain equipments and machineries received by them for expansion of their plant. 3. Revenue was of the view that the equipment s and machineries were erected in the factory and thus became i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.06.2011. To buttress his argument for stay, he brings to the notice of the Bench that a similar matter has been considered by the Tribunal in their own case for the previous period and stay was granted, as has been reported in 2009-TIOL-776-CESTAT-MAD and in Misc. Order No.403512013 dated 07.02.2013, therefore, he requests that similar order may be passed in these appeals also. 5. Opposing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oting about which there have been many disputes. Since this case is about credit on equipments and machineries the applicant has a very strong prima facie case in their favour and calling for any pre-deposit will tilt the balance of convenience against the applicant. 7. Therefore, we follow our earlier orders and waive pre-deposit of entire amount for admission of appeal and stay collection ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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