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2013 (10) TMI 668 - CESTAT NEW DELHICENVAT Credit non receipt of inputs - Waiver of Pre-deposit - Benefit of Cenvat credit of duty paid on various iron and steel inputs shown to have been received by them and utilized in the manufacture of final product is in question Held that:- Investigation showed that vehicle numbers as reflected in the invoices issued by the dealer were of two-wheeler and as such it was not possible to transport huge iron and steel materials in the said two wheelers - There is also a statement of dealer admitting that only the invoices were issued and no corresponding inputs were delivered Prima Facie the appellant does not have a good case so as to dispense with the condition of pre-deposit of duty and penalty the applicant was directed to deposit 50% of the duty Upon such submission rest of the duty to be waived till the disposal Partial stay granted.
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