2011 (11) TMI 561

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..... entire credit on inputs used in body building was reversed by them before issuance of the show-cause notice. Hence, there will be waiver of pre-deposit and stay of recovery in respect of the amount adjudged against them - Stay granted. - E/2157/2011 - Stay Order No. 1218/2011 - Dated:- 23-11-2011 - Shri P.G. Chacko and M. Veeraiyan, JJ. Shri Pradyumna G.H., Advocate, for the Appellant. .....

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..... -cause notice, this credit was reversed in the Cenvat account of the appellant. The adjudicating authority maintained that Condition No. 9, which required that no Cenvat credit shall be taken on inputs used in body building, was violated by the appellant. Consequently, the benefit of exemption under Sl. No. 39 of the above notification came to be denied. Hence the demand of duty and the penalty as .....

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