ARVIND LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) THIS application filed by the appellant seeks waiver and stay in respect of the adjudged dues mentioned below : -

(2.) ON a perusal of the records and hearing both sides, I find that the demand first mentioned above is based on the Proviso to Notification No. 30/2004 -C.E., dated 9 -7 -2004 read with Corrigendum No. 334/3/2004 -TRU Part -1, dated 9 -7 -2004. It is not in dispute that the appellant switched over to the exemption regime on 9 -1 -2006 and accordingly cleared their final products without payment of duty thereafter. The only condition attached to the exemption was embodied in the aforesaid proviso was to the effect that the exemption was not applicable to the goods in respect of which credit of duty on inputs had been taken under the provisions of the CENVAT Credit Rules 2002. It is not in dispute that the appellant did not avail CENVAT credit on inputs. The Notification did not bar the availment of CENVAT credit on capital goods. Therefore, prima facie, the appellant has made out a strong case against the demand of Rs. 2,65,203/ -.

(3.) AFTER considering the submissions of both sides, I have also found prima facie case against the demand of duty of Rs. 68,132/ -.