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2012 (12) TMI 708 - AT - Central ExciseReceipt of finished goods not mentioned in RG-1 maintained for the new factory - factory of assessee shifted to new premises - seeking waiver of pre-deposit of dues - Held that:- There is a clear finding of the original authority that the assesseee has disposed of the said goods to customers after proper packing and payment of duty utilizing the CENVAT credit taken by them - That being the case, prima facie case in favour of the assessee on this issue. Issue of credit on input services, prima facie, is settled in favour of the assessee in view of the Stay Order in the case of M/s. Superpacks vs Commissioner of Central Excise, Bangalore []- there shall be waiver of predeposit of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal.
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