JUDGMENT
Gowri Shankar, Member (Technical)
1. The applications are for waiver deposit of penalties totalling Rs. 32000/-. The Commissioner (Appeals) records that duty has already been deposited.
2. The duty has been demanded and penalties imposed on the ground that the applicant was not entitled to take credit of the duty paid on welding rods and other such goods which it used to repair the machinery in its factory.
3. It is debatable whether the goods used to repair machinery in a factory could be considered to have been used in the manufacture of final products, which are made using that machinery. However, having regard to the fact that it is possible to hold such a view and considering that the duty has already been deposited, I waive deposit of the penalties and stay their recovery.