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2013 (5) TMI 35 - CESTAT NEW DELHIWaiver of pre-deposits - Demand of credit along with interest & penalties - Appellant avail Cenvat credit on imported inputs – Department contended (i) credit has not been taken on original triplicate copies and (ii) also credit as additional customs duty had been paid through DEPB and the same is not admissible. –Held that - Rule 9 of Cenvat Credit Rules in respect of imported goods, the bill of entry as the document for the purpose of taking Cenvat credit of additional customs duty paid and secondly whether Cenvat credit is admissible of the additional customs duty paid through DEPB tribunal made reliance on Seshasayee Paper and Boards Ltd. v. CCE, Salem – [2007 (8) TMI 53 - CESTAT, CHENNAI] and similar cases. Hence the requirement of pre-deposit is waived for hearing of the appeal and recovery thereof is stayed till disposal of the appeal.
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