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2013 (10) TMI 266 - CESTAT AHMEDABADCENVAT Credit – Waiver of Pre-deposit - Whether CENVAT Credit availed by the appellant on the basis of debit note issued in favour of a person other than the appellant is eligible or otherwise – Held that: - There were some procedural irregularities with respect to Cenvatable documents - Prevailing Central Excise law makes the provisions that if there was a procedural lapse and the defects in the documents are rectifiable, the same may be got done - It is also an established law that CENVAT Credit cannot be denied merely on the basis of certain procedural lapses when the duty paid nature and its receipt in the factory and utilization in the manufacturing activity are not disputed – Appellant has made out a prima facie case for complete waiver of the confirmed dues and penalties – Stay granted.
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