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2012 (11) TMI 560 - CESTAT, NEW DELHIWaiver of pre-deposit – alleged that capital goods were used in the manufacture of non-excisable goods i.e. fractionated pure/impure spirit, which has been further used for manufacture of rectified spirit and as such, they were not entitled to credit on duty paid of said capital goods – Held that:- If the manufacturing processes involved a number of stages and exempted dutiable products came into existence, it cannot be said that capital goods were used in the manufacture of only exempted goods. The entire process is to be taken into consideration and not only the final stage, which may involve only mixing of two products - capital goods cannot held to be exclusively used in the manufacture of exempted intermediate product so as to deny the benefit of modvat credit - pre-deposit waived
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