2013 (12) TMI 1336

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..... at be so, in our considered view, the discharge of duty liability by the main appellant-company would amount to reversal of cenvat credit, if any, as held by the adjudicating authority being ineligible to the appellant. Prima facie, we are convinced that the appellant has made out a case for the waiver of the pre-deposit of the amounts involved. Accordingly, the applications for waiver of pre-depo .....

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..... onfirmed by the adjudicating authority as reversal of cenvat credit availed by the appellant on the inputs which were, according to the Revenue, were used for not manufacturing of final product. At the same time, it is undisputed that the appellant has paid approximately Rs. 82 lakhs as duty on the final products clear from their factory premises. This has not been denied by the adjudicating autho .....

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