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TMI Blog2015 (1) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... , C. A. For the Respondent : Shri K. Chowdhury, Supdt. (A.R.) JUDGEMENT Per Dr. D. M. Misra : These applications are filed seeking waiver of pre-deposit of cenvat credit of Rs. 95.57 lakhs and equal amount of penalty imposed under Rule 15 (2) of Cenvat Credit Rules, 2004, on Applicant No.(i), penalty of Rs. 5,000/- imposed on Applicant No.(ii), an amount of Rs. 95.60 lakhs confirmed under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible to them. He submits that the duty paid by M/s Koolmint Manufacturing Company, was also not accepted as duty, but considered as deposit and proposed to be recovered from them under Section 11D of the Central Excise Act, 1944. He submits that they can establish through evidences that the inputs were manufactured and supplied by Applicant No.(iii) and used by Applicant No.(i) in the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry infrastructure for manufacture of inputs, therefore, receipt of inputs byM/s Kaizen Organics Pvt. Ltd., has been a wrong claim. He, however, fairly accepts that M/s Koolmint Manufacturing Company, has deposited an amount of Rs. 15.00 lakhs, which has been appropriated in the impugned order. 4. Heard both sides and perused the records. We find that the issue involved herein, is whether the cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Act, 1944.The basis of the allegation and the defense of the Applicants, rests on analysis of evidences produced by both sides, which would be considered at the time of disposal of the Appeals, so as to ascertain whether, in fact, the inputs were manufactured and cleared by M/s Koolmint Manufacturing Company on payment of duty, and received by M/s Kaizen Organics Pvt. Ltd.,or otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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