2014 (3) TMI 636

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..... al in the case of National Engineering Industries (2013 (6) TMI 590 - CESTAT NEW DELHI) held that rent paid for corporate office would come within the purview of Rule 2(l) of CENVAT Credit Rules, 2004. Accordingly, I grant waiver of predeposit of entire amount of duty along with interest and penalty and stay its recovery thereof during the pendency of the appeals - Stay granted. - E/S/40175 & 401 .....

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..... ons of the Tribunal on this issue such as National Engineering Industries Ltd. Vs. CCE, Jaipur - 2013 (30) STR 511 and Jaypee Rewa Plant Vs. CCE, Bhopal - 2010 (17) STR 519. The learned AR on behalf of the Revenue reiterates the findings of the original authority. He submits that the corporate office has no nexus with the manufacturing factory. At any event, prima facie, I am unable to accept the .....

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