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2011 (3) TMI 1435 - AT - Central ExciseWaiver of pre-deposit - Cenvat credit - credit disallowed on the capital goods on the ground that the capital goods in question were exclusively used for manufacture of non-dutiable intermediate product and have no relation with the manufacture of the final product – Held that:- order does not disclose that the department was totally unaware of the fact that the appellants were availing the credit in relation to the duty paid on the capital goods even though same were not utilized for the manufacture of the final product and that the same were utilised in relation to the exempted intermediate product, demand prior to 17-2-2008 is prima facie time barred, appellants to deposit the amount in relation to the credit sought to be availed on or after 17-2-2008 till October 2008.
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