2015 (3) TMI 253

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..... dhwa: The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 1,14,68,382.00/- inclusive of interest and the penalty imposed upon the applicant. 2. The appellant is engaged in the manufacture of Bodies of Industrial Alternators. Apart from that they are also receiving stacks of Industrial Alternators, free of cost, from their principals, under job work provi .....

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..... urther uses the same in the manufacturer of their final product and the duty is being paid by the principal manufacturer on the full value. The provisions of Rule 4(5) of the Cenvat Credit Rules 2004 allows movement of the goods on job work basis, under the job work Challan. As such, at this prima facie stage, we are of the view that the appellant has a good case in its favour so as to allow the s .....

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