TATA METALIKS Vs. COMMISSIONER OF CENTRAL EXCISE, KOLHAPUR

JUDGEMENT

(1.) HEARD both sides.

(2.) Applicant filed this application for waiver of pre -deposit of duty of Rs. 2,47,30,827/ - and interest.

(3.) THE contention of the applicants is that the main raw materials i.e. iron ore and metallurgical cokes are not dutiable hence no credit has been availed in this regard. Applicants are only availing Cenvat credit of the Service Tax paid on the GTA services and the total credit attributable to the iron ore fines and coke breeze comes to approximately Rs. 8.00 lakhs.