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2014 (10) TMI 235 - AT - Central ExciseWaiver of pre deposit - ineligible Cenvat credit availed by the appellant - Held that:- On perusal of the said stay order and the records, we find that the appellant has made out a case for the waiver of the pre-deposit of the amounts involved, as there is no condition in Notification No. 2/2008 which restricts the application of the said notification in respect of the goods manufactured and cleared under the Notification No. 4/2006-C.E.; we also find strong force in the contention raised by the ld. Counsel that the order of this Bench in the case of Arvind Ltd. & Arvind Polycot [2011 (11) TMI 557 - CESTAT AHMEDABAD] is essentially on the same issue but the said stay order is in respect of textile and products wherein similar issue was involved. We are of the view that the appellant has made out a prima facie strong case for the waiver of the pre-deposit of the amounts involved. Application for waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal - Stay granted.
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