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2013 (12) TMI 981 - AT - Central ExciseScrap cleared form job worker’s premises – Waiver of Pre-deposit – Held that:- They issued invoice for value of goods and excise duty payable - The job worker has captively used it in further manufacture of dutiable products - The captive use also will amount to ‘clearance’ - There was no contravention of Rules when BHEL pays excise duty after a period of time - the goods were duty paid and received in the factory of the applicant - after considering the proviso to Rule 9 (2) of Cenvat Credit rules, 2004 it is proper to waive the requirement of pre-deposit of dues – Pre-deposits stayed till the disposal – Stay granted.
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