2013 (12) TMI 679

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... – Held that:- The Commissioner had not taken into consideration the submission of the applicant that they have not availed the credit on the crates used in the manufacture of the exempted final products namely 'maaza mango' – Relying upon CCE Vs. Nicholas Piramal (India) Ltd. [2009 (8) TMI 224 - BOMBAY HIGH COURT ] - the applicant has made out a prima facie case for waiver of pre-deposit of the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Credit Rules, 2002. The learned counsel drew the attention of the Bench the reply to the show-cause notice that they have taken a stand that they had not availed the credit of Rs.3,96,257/- pertaining to the credit for 'maaza mango'. It is contended that they have not taken credit at all and therefore there is no scope for maintaining separate account. In this context, the learned AR reiterates t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X