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2013 (10) TMI 173 - CESTAT CHENNAICenvat Credit - Benefit of Notification No.4/2006 – Credit on Craft Paper - Waiver of Pre-deposit - The applicant was engaged in the manufacture of printed labels and printed cartons - They availed credit on the kraft paper used in the manufacture of their final product - Credit was denied on the ground that supplier of craft paper should have availed the exemption notification - Held that:- The Tribunal in the case of Sripathi Paper and Boards Pvt. Ltd. Vs CCE Tirunelveli [2011 (3) TMI 102 - CESTAT, CHENNAI ] granted unconditional stay - the applicant was engaged in the manufacture of craft paper and paid concessional rate of duty under Exemption Notification No.4/2006-CE instead of claiming NIL rate of duty under Sl.No.90 of the Table appended to the said notification and the Tribunal observed prima facie that assessee was eligible to pay concessional rate of duty - Prima facie credit cannot be denied on the ground that supplier had not availed the exemption notification - stay granted.
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