2013 (12) TMI 981

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... use also will amount to ‘clearance’ - There was no contravention of Rules when BHEL pays excise duty after a period of time - the goods were duty paid and received in the factory of the applicant - after considering the proviso to Rule 9 (2) of Cenvat Credit rules, 2004 it is proper to waive the requirement of pre-deposit of dues – Pre-deposits stayed till the disposal – Stay granted. - E/40020/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in further manufacture of the excisable products. Applicant submits that some part of the waste is used as support items in dutiable machineries manufactured by them for other customers. Some part of waste material is cleared by them as such but on payment of appropriate excise duty. 2. The objection of Revenue is that when the material was received, in applicants factory, there was no invoice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of time. At any rate, since the goods in question were duty paid and received in the factory of the applicant and further accounted, after considering the proviso to Rule 9 (2) of Cenvat Credit rules, 2004, we consider it proper to waive the requirement of pre-deposit of dues. Accordingly, the pre-deposit of dues arising in the impugned order is waived for admission of appeal and there shall be st .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X