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2012 (1) TMI 115 - AT - Central ExciseWaiver of pre-deposit of duty - Excisability of press mud – cenvat credit for exempted and non exempted products – Held that:- Following decision of CCE, Tirunelveli v. Dharani Sugars & Chemicals Ltd. reported in [2008 (8) TMI 618 - CESTAT, CHENNAI] and in the case of CCE, Visakhapatnam v. Sri Sarvarya Sugars Ltd. reported in [2009 (7) TMI 670 - CESTAT, BANGALORE] held that admixture of two waste materials is also a waste material. In view of the above decisions, we find that the applicant has a strong prima facie case in their favour, therefore the pre-deposit of duty and interest is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
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