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2014 (3) TMI 517 - AT - Central ExciseCENVAT credit - Credit denied in respect of structural materials (plates, channels and angles) which were claimed to have been used for repairs and maintenance of capital goods - Lower authorities, contended in the construction of factory shed/building/laying of foundation/making of structures for support of capital goods - Held that:- Even any statement indicating the manner of use of the materials is not forthcoming. In the circumstances, the appellant cannot be considered to have made out prima facie case against the above denial of CENVAT credit. The appellant has pleaded limitation against the demand - there will be a direction to the appellant to pre-deposit the entire amount of CENVAT credit within 6 weeks - there will be waiver and stay in respect of the penalty imposed on them - Stay granted partly.
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