2013 (11) TMI 1177

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..... on sugarcane thus there is no question of availment of CENVAT Credit on common inputs – Held that:- The inputs which are used in the manufacture of finished excisable goods and exempted goods, i.e. Press Mud, had neither been specified in the notice nor in the Order - The Applicant could able to make out a prima facie case for total waiver of all dues during pendency of the Appeal – Pre-deposit of .....

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..... d. Advocate submitted that they had availed CENVAT Credit on capital goods and sugarcane in the manufacture of the said finished goods. It is his submission that no duty is levied on sugarcane and hence, there is no question of availment of CENVAT Credit on common inputs. 3. Ld. AR for the Revenue could not able to explain which are the common inputs on which CENVAT Credit has been availed by th .....

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