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2013 (12) TMI 1137 - CESTAT MUMBAIWaiver of pre-deposit of duty - Imposition of equivalent penalty under Section 11AC - Availment of CENVAT credit on capital goods installed at the adjacent plot to the factory of the applicant which finally merged with the factory of the applicant - Held that:- capital goods and the storage tank has merged with the factory of the applicant and if the same are merged with the factory of the applicant, prima facie, I am of the view that applicants are entitled for CENVAT credit. Accordingly, applicant has made out a case for 100% waiver of pre-deposit therefore, I waive the requirement of pre-deposit of entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted.
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