M/s. Steel Authority of India Ltd. (IISCO Steel Plant) Versus Commissioner of Central Excise, Bolpur - Central Excise - CESTAT KOLKATA - Tri - Nexus between the manufacture of finished goods with Input as provided in Rule 2(k) of CC Rules 2004 - Waiver of Pre-deposit of Cenvat credit Penalty under Rule 15(2) of CC Rules r.w. Section 11AC of CE Act 1944 - Revenue was of the view that the duty paid on fixed facility charges cannot be available as Cenvat Credit to the applicant as the payment of ................................... Central Excise - Case Laws
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