Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 744 - AT - Central ExciseCENVAT credit - waiver of pre-deposit and stay of recovery – denial of credit on the ground that the credit was taken on non-dutiable inputs - appellant submits that the departmental authorities having jurisdiction over their factory cannot enter into the question whether their inputs were excisable or not. According to her, it is enough if the inputs are shown to be duty-paid and covered by proper invoice duly issued under the relevant Central Excise Rule. She submits that these requirements were met in this case – Held that:- credit in question was taken on the strength of invoices issued under the relevant rule and that the inputs were duty-paid. Apparently, the appellant satisfied the requirements of Rule 3 of the CENVAT Credit Rules, 2004, benefit of CENVAT credit cannot be denied to the appellant, waiver of pre-deposit and stay of recovery allowed
|