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2010 (1) TMI 591 - CESTAT, NEW DELHIWaiver of pre-deposit - applicants availing benefit of Notification No. 50/2003-C.E - clearances of cement at nil rate of duty - no Cenvat credit is admissible on the inputs or capital goods used exclusively in the manufacture of exempted goods as Rule 6 of the Cenvat Credit Rules, 2004 - applicants took credit on the capital goods used for the manufacture of exempted product - Held that: - Department was not furnished with necessary details in relation to the availment of credit on inputs and capital goods by the applicants and definitely there was suppression of facts - direct the applicants to deposit the amount disallowed as credit along with interest - Application is dismissed
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