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2010 (11) TMI 416 - CESTAT, NEW DELHIWaiver of pre- deposit - Factory” under Section 3(6) of the Factories Act, 1995 - Cenvat creit on capital goods - Captive power plants - Merely because, an assessee, in order to claim the benefit under Income Tax Act, has claimed the power plant to be an undertaking, that itself cannot be sufficient to arrive at a conclusion that the same has to be an independent factory - There is no dispute that the capital goods were found in the factory premises of the appellants - There is also no dispute that the captive power plants are also situated within the same factory premises though with a different name and style of Century Denim Power Plant - Prima facie case has been made out for grant of stay of the impugned order without insisting for pre-deposit for the purpose of hearing of the appeals - Decided in favour of assessee.
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