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TMI Blog2014 (1) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... hana Wadhwa (for the Bench): After hearing both sides, we find that the applicant is engaged in the manufacture of various glass panels and other articles of glass. Some of them are exempted whereas the others are dutiable. The appellants were availing the benefit of Cenvat credit of duty paid on the inputs used in the manufacture of their final product. 2. The Revenues contention is that since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of exempted products. In my opinion, as already held earlier, it is virtually impossible to co-relate the quantity of inputs consumed in the manufacture of finished goods, especially when the party was manufacturing a number of different varieties of exempted/dutiable final products and were maintaining records by making entries in the units 'dozens/sets', whereas the inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch non- utilization of credit. 5. At this stage, we note that identical issue was covered by the Tribunal in the case of Geeta Glass Works against an identical order passed by the same Commissionerate and vide its stay order No.1966-1967/2012-Ex (Br) dated 11.12.12, unconditional stay stand granted. By following the same, we dispense with the condition of pre-deposit of duty and penalty in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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