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2013 (10) TMI 887 - CESTAT BANGALORECaptive Consumption – Waiver of Pre-deposit - Whether the appellant is liable to pay central excise duty on jute single yarn in bobbins captively consumed in the manufacture of multiple fold yarn in plain reel hanks without payment of duty – Held that:- The finished product, i.e, yarn in multiple fold has been cleared without payment of duty and therefore appellant is not eligible for the exemption for captive consumption - the appellant has not been able to make out a prima facie case for waiver - the appellant is directed to deposit the entire amount of duty demanded as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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