2015 (2) TMI 964

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h decision in the case of Sterlite Industries (2004 (12) TMI 108 - CESTAT, MUMBAI) and the Hon'ble High Court's judgement in the case of Hwashin Automotive India Pvt. Ltd. (2014 (9) TMI 444 - Madras High Court), I find that appellants have made out a prima facie case for waiver of dues arising out of the impugned order. Accordingly, the predeposit of duty along with interest and penalty is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s of bolts, buts and screws falling under Chapter Heading 73 and paying excise duty on the final product. They also undertook job work to the sister concern and using common inputs for various job workers, in addition to manufacturing of the final product. He submits that since the department has not denied Notification No.214/86, they are eligible for taking credit on inputs used in the intermedi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X