2010 (8) TMI 909

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..... ORDER These applications seek waiver of pre-deposit and stay of recovery in respect of amounts of duty demanded by way of denial of CENVAT credit, and penalty. After hearing both sides, we note that the short question to be considered in this case is whether the appellant is entitled to CENVAT credit of the duty paid on their inputs, which were used in the manufacture of final products supplie .....

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..... h sides. 3. There being no certainty about the case referred to by the learned DR, we are of the view that the course adopted by the Bench in Surya Roshni case (supra) would be more appropriate for the present purpose. The appellant is claiming support from a favourable order in Sujana Metal Products case (supra), wherein waiver and stay were granted upon finding prima facie case on merits. In .....

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