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2013 (12) TMI 1393 - CESTAT KOLKATAAvailment of Cenvat credit – Goods used in the factory as inputs or capital goods – Waiver of Pre-deposit – Held that:- The period involved in the present case is from April, 2005 to June, 2009 and major portion of the demand has been raised beyond the normal period of limitation - The Tribunal has been taking a consistent view by allowing the stay petition un-conditionally in those cases, where cenvat credit is availed on the angles, channels, beams etc. used in the factory as capital goods or in the manufacture of capital goods – Following Vandana Global Ltd. Vs. CC Ex., Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]- Pre-deposit directed for the normal period – Assessee is directed to deposit Rupees Seven lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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