Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 446 - AT - Central ExciseWaiver of pre-deposit – cenvat credit - lamination of duty-paid film and printing thereon – Credit denied holding non-manufacture - CENVAT credit which was sought to be denied to the assessee was lower than the amount of duty paid by them on the commodity which the department would not recognise as excisable goods - duty paid by the appellant on the laminated/printed material was said to be a deposit under Section 11D, as per the impugned order - applicability of Section 11D there are two mandatory requirements, firstly, it can be invoked against a person who is liable to pay duty and secondly, such liability should be in respect of (excisable goods) - commodity to be an (excisable product) and its manufacturer to be liable to pay duty thereon - appellant has made out, prima facie, case against the adjudged dues - pre-deposit waived
|