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2013 (2) TMI 413 - CESTAT MUMBAICenvat Credit - Payment of duty on exempted goods - Waiver of Pre-deposit - Job worker - Applicant is a merchant exporter - Imported raw material was supplied to M/s Maharashtra Seamless Ltd. - under rule 4(5) of the CENVAT Credit Rules, 2004 - Applicant has no facility to manufacture the goods, therefore, the credit in respect of the raw material is not available to the applicant - Notification 53/2003-Cus. - Held that:- Following the decision in case of Ajinkya Enterprises (2012 (7) TMI 141 - BOMBAY HIGH COURT) that once the duty on final product has been accepted by the Revenue, in such a case the credit cannot be denied. As the applicant had paid more duty than the credit now being denied, pre-deposit of the dues is waived. Stay Granted
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