Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 549 - AT - Central ExciseWaiver of pre-deposit of service tax - Inputs are used in the manufacture of exempted goods - invoices were in the name of the Head Office and not in the name of the plant - find that a prima facie case for waiver has been made out in the light of the submissions that digging of pits in the plant of the assessees was for the purpose of dumping the waste which was generated in the course of manufacture of the final product “Denatured Ethyl Alcohol”, and the fact that waste decomposes into ‘Biogas’ which is further used in the manufacture of ‘Bio-compost fertilizer’, which is an exempted commodity, does not take away the fact that the service was in relation to the business of manufacture of the assessee’s final product, ‘Denatured Ethyl Alcohol - prima facie only a procedural lapse for which credit cannot be denied - Decided in favour of assessee.
|