TMI Blog2013 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... factured was detergent powder and detergent cake could not be considered as "input" for manufacture of detergent powder – Held that:- Prima facie, provisions of Section 2(f)(iii) and the fact that combined product is notified in the Third Schedule, applicant should be eligible for Cenvat credit of duty paid on detergent cake – Appellant had made out a prima facie case in their favour – Pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice for denying Cenvat credit on detergent cake. The matter has been adjudicated confirming a demand of Rs.3,35,507/- for the period Oct'09 to March'10 and Rs.1,59,338/- for the period April'10 to August 2010 along with interest and penalty. The Commissioner (Appeal) who considered the first appeals against adjudicatory orders confirmed the demands along with interest and penalties. 3. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ari Dudh Utpadak Prakriya Sangh Ltd. Vs CCE Pune - 2007 (209) ELT 196 (Tri.-Mumbai) d) Premier Automobiles Ltd. Vs CCE Mumbai 2007 (209) ELT 439 (Tri-Mumbai) to buttress his arguments. 5. Considered the arguments on both sides. Prima facie, we are of the view that in view of provisions of Section 2(f)(iii) and in view of the fact that combined product is notified in the Third Schedule, applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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