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2013 (4) TMI 646 - CESTAT, AHMEDABADAdmissibility of SSI Exemptions – Waiver of pre-deposit of duty/education Cess/interest/penalty - .Department is of the view that the benefit of small scale notification will not be admissible to the appellant as their value of all the excisable goods is more than the amount stipulated in the said notification as the appellant has not included the value of chasis supplied by the customer while computing the aggregate value of the clearances. - Held that - the person who does not avail the benefit of exemption notification of special purpose vehicle or is not eligible for the same and if he does not avail the Cenvat credit of the duty paid on chasis, the value of the motor vehicle so fabricated in his factory premises would be the value excluding the value of the chasis; but if a person who wants to avail the benefit of exemption notification, value needs to be enhanced by inclusion of the value of chasis. Tribunal find that this is not the intent of the legislation at least in this Chapter heading note and Chapter 87. Accordingly, the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of the appeals.
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