Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 540 - AT - Central ExciseManufacturing both dutiable as well as exempted goods - Non Maintenance of separate account for inputs/input service credit for dutiable as well as exempted goods - Held that:- applicant has done trading activity and they have not undertaken any activity of manufacturing of the exempted goods. Therefore, prima facie, the applicants are not required to reverse 10% of the value of their clearance of the traded goods. Therefore, the applicants have made out a case for 100% waiver of pre-deposit of the amount of duty, interest and penalties imposed on the main applicant and the co-applicant - Stay granted.
|