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2013 (11) TMI 1186 - CESTAT BANGALOREEligibility for CENVAT credit – Waiver of Pre-deposit of Penalty under Rule 15 of Cenvat credit Rules 2004 r.w. Section 11AC CE Act - Whether the assessee would be eligible for cenvat credit on angles/channels, MS sheets, plates, etc., used in the factory for fabrication – Held that:- The original authority had dropped the penalty and also there is no clear allegation of suppression or fraud other than the cited Rule 15 read with Section 11AC of the Central Excise Act, 1944 - there need not be any pre-deposit in the case - complete waiver granted and stay against recovery during the pendency of the appeal – stay granted.
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