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2013 (12) TMI 1294 - CESTAT AHMEDABADEligibility of cenvat credit - Duty paid on MS channels, angles plates and TMT bars – Goods used in fabrication - Extended period of limitation - Waiver of Pre-deposit – Held that:- The show cause notice is dated 21.04.11 and has invoked extended period of time to seek the reversal of cenvat credit availed by the appellant on these items - the appellant had filed monthly returns with the authorities - Prima facie, the demand is hit by limitation - The arguments as regards the appellant cannot have a bonafide belief post 2008, needs to be addressed which can be done at the time of final disposal of the appeal - the appellant has made out a prima facie case for the waiver of the amounts – Pre-deposits stayed till the disposal – Stay granted.
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