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TMI Blog2014 (3) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... hers - Held that:- It appears to be a case of interpretation of nitty-gritty of the rules involved, which can be examined during the hearing of the appeal. At the prima facie stage and on account of the issues involved, I waive the pre-deposit of the entire amount of dues and stay recovery thereof during the pendency of the appeal - Stay granted. - E/357/2012 - - - Dated:- 1-2-2013 - Shri. P.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant should have reversed the CENVAT credit on ammonia, which they had taken at the time of removal of the goods from their factory, which was not done. Therefore, they issued a show-cause notice proposing recovery of such CENVAT credit. 2.1 The Show Cause Notice also dealt with another issue. Applicant was also making tools which were eventually to be used for manufacturing goods for M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-Del.). 2.3 On the second issue, he relies on the decision in the case of Godavari Sugar Mills Ltd. Vs Commissioner of Central Excise, Belgaum reported in 2006 (196) E.L.T.74 (Tri.-Bang.) and BAPL Industries Ltd. Vs Commissioner of Central Excise, Coimbatore reported in 2006 (198) E.L.T.587 (Tri.-Chennai) 3. Opposing the prayer, the learned AR for the Revenue submits that M/s. Adsorbtech Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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