2013 (12) TMI 1035

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..... gh temperature bricks either directly or indirectly - the final products were cleared on payment of duty - Relying upon CCE Vs. Rane NSK Steering Systems Ltd. [2007 (2) TMI 141 - HIGH COURT, PUNJAB AND HARYANA ] – waiver of pre-deposits allowed till the disposal – Stay granted.
Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri S. Venkatachalam, Advocate For the Respondent: Sh .....

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..... est and penalty. 4. Heard both sides and perused the records. 5. The CENVAT credit was denied on inputs viz. calcium silica boards, anchors, electrodes etc. According to the applicant, these items were used in the manufacture of final product of refractory castables and high temperature bricks either directly or indirectly. There is no dispute that the final products were cleared on payment of d .....

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