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2012 (11) TMI 769 - AT - Central ExciseWaiver of pre-deposit - reversal of cenvat credit along with interest and penalty - denial of cenvat credit to the appellant on the special additional duty on the imported goods – alleged that appellant had taken the cenvat credit and special additional duty paid in the month of December 2008, January 2009 and February 2009 which is beyond the period of one year and hence as per the provisions of Rule 4 of Cenvat Credit Rules – Held that:- Provisions of Rule 4(1) of Cenvat Credit Rules, talks about availment of credit, immediately, on receipt of the inputs and it is his submission that there is no dispute regarding the receipt of the duty paid inputs - in the case of SGS India Pvt. Ltd. (2011 (3) TMI 759 - CESTAT, MUMBAI ) prima-facie cover the issue in favour of the assessee - pre-deposit waived
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