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2014 (4) TMI 264 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - Capital goods - user of cement and steel in constructing foundation for a captive power plant - Held that:- issue has been decided not only by Larger Bench of the Tribunal in Vandana Global Ltd. (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)) but also by the Hon’ble Apex Court in the case of Saraswati Sugar Mills Vs CCE Delhi - [2011 (8) TMI 4 - SUPREME COURT OF INDIA]. He also points out that the decision of Madras High Court in India Cements (2011 (8) TMI 399 - MADRAS HIGH COURT) was with reference to steel items which has gone into fabrication of specified machinery or parts of machinery and not for supporting structure. - since the issue has even been decided by Larger Bench and the Hon Apex Court against the appellant, it is proper to call for pre-deposit of entire amount of duty for admission of appeal. - stay granted in respect of interest portion only.
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