Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 628 - CESTAT BANGALOREDenial of Cenvat credit - MS angles, channels, TMT bars used in civil construction work Credit taken on Xerox copies of invoices Waiver of Pre-deposit Held that:- The appellant is prima facie entitled to claim CENVAT credit on the steel items used in the manufacture of storage tanks inasmuch as an order passed by this bench allowing such credit to another party relying upon CCE, Bangalore vs. SLR Steels Ltd.[ 2012 (9) TMI 169 - KARNATAKA HIGH COURT ] - The appellant has not made out prima facie case against denial of CENVAT taken on Xerox copies of invoices. However, with regard to CENVAT credit taken on steel items used for fabricating structural support to boiler, pipelines etc. Following Vandana Global Ltd. Vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]- the appellant directed to pre-deposit an amount of Rupees Two crore Ninety Three lakhs as pre-deposits upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
|