2014 (10) TMI 275

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..... uch insecticides on the value as declared by the raw material supplier and it is not in dispute that appropriate duty was discharged. We prima facie find that the appellant being a manufacturer of final goods, if discharges appropriate Central Excise duty, denial of CENVAT Credit of Excise duty on the inputs and services rendered during the manufacturing activity of the final product, seems to be .....

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..... MR. H.K. THAKUR, JJ. For the Appellant : Shri V. Sridharan, Sr. Adv., Shri Anand Nainawati, Shri Vinay Kansara - Advocates For the Respondent : Shri S.K. Mall, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran; 1. All these Stay Petitions are filed for waiver of pre-deposit of an amount of duty liability confirmed, interest thereof and penalties imposed on all the appellan .....

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..... ts and after giving a brief activity of the appellant, took us through the impugned order. He would also takes us through the case records and submitted that the appellant is a manufacturer of insecticide and was manufacturing the same from the raw material and packing material supplied by M/s Syngenta India Ltd or M/s Syngenta Crop Protection Pvt.Ltd. He would then takes us through the various pa .....

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..... perusal of the records, we find that the issue involved in the case is prima facie a non-starter. It is undisputed that the appellant herein is a manufacturer of insecticides for various purchasers and manufactured the same out of the raw materials and packing material supplied by such companies. It is also undisputed that the appellant herein discharges the Central Excise duty on such insecticide .....

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..... eir goods i.e. insecticides manufactured from the appellant. Prima facie, we are of the opinion that the main appellant as well as all other appellants have made out a strong case for waiver of pre-deposit of amounts involved in these Stay Petitions. Applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals. 6. At this junctu .....

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