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2012 (4) TMI 363 - CESTAT, AHMEDABADAvailment of CENVAT Credit on the inputs utilized in the manufacture of diesel engines cleared for export - Department objected that claim of rebate of the duty paid by them on debit of the amount by the job workers - first appellate authority dismissed the appeals on the ground of non-compliance of pre-deposit ordered – Held that:- no dispute regarding the export of the finished goods by the appellant or on clearance from the job workers premises as that there cannot be any demand of CENVAT Credit on the inputs which have been consumed - set aside the impugned order and remit the matter back to first appellate authority to hear and dispose the appeals without insisting upon any pre-deposit.
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