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2013 (1) TMI 27 - CESTAT MUMBAIWaiver of pre-deposit - Captive consumption - marketability - Excise duty, interest and penalty - Assessee engaged in the manufacture of Jute backed Floor Coverings - Jute backed Floor Coverings are exempted from the payment of duty - Applicants were clearing non-woven fabric in the market as well as captively consumed in the manufacture of exempted Floor Covering – Revenue argued that captively consumed goods i.e. non-woven fabrics is known in the market as non-woven fabric and the same is sold by the applicant in the market as non-woven fabric – Assessee contended that non-woven fabric which is cleared in market is different from the fabric which is captively consumed and the same is not marketable as such, hence it is not excisable – Held that:- As the goods captively consumed and sold in the market having different dimensional stability, the applicant has made out a prima facie strong case for waiver of pre-deposit. Stay granted
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