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2014 (1) TMI 1059

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..... llahabad [2012 (7) TMI 474 - CESTAT, NEW DELHI] - the appellant has made out a case for waiver of pre-deposit of the amounts involved – Pre-deposits waived till the disposal – Stay granted. - Appeal No.E/972, 973/2012 - - - Dated:- 26-2-2013 - Mr. M.V. Ravindran and r. H.K. Thakur, JJ. For the Appellant: Shri Rahul Gajera, Adv. For the Respondent : Shri K.N. Joshi, Astt.Commissioner (A .....

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..... rises which are exempted from payment of duty and hence the appellant is required to reverse 5% of the value of Press Mud which is cleared by them without payment of duty on the ground that the said press mud has arisen as a final product on consumption of common inputs on which CENVAT Credit has been availed. 4. Heard both sides and perused the records. 5. On perusal of the records, we find t .....

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..... en granted in that matter or not. Be that as it may, at this juncture, we find that the issue seems to be covered by the judgment of the Tribunal in the case of Manakpur Chini Mills (supra). Accordingly, in view of the foregoing, we find that the appellant has made out a case for waiver of pre-deposit of the amounts involved. 7. The applications for the waiver of pre-deposit of the amounts invol .....

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