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2013 (7) TMI 215 - AT - Central ExciseStay Application – Waiver of pre-deposit - processes of grinding, sizing and packing to semi-finished Silico Manganese – Applicant received a huge order and the factory was not capable of carrying out the entire processes - On the finished Silico Manganese they had paid duty which has been duly accepted by the department – Held that:- Once the duty was duly discharged and accepted by the department, CENVAT Credit cannot be denied on the input Silico Manganese The decision of the Tribunal in the instant case gets support from the decisions in cases Commissioner of Central Ex. & Cus., Surat-III vs. Creative Enterprises [2008 (7) TMI 311 - GUJARAT HIGH COURT], followed by the Mumbai Bench of this Tribunal in the case of Brom Chem (India) Pvt. Ltd. vs. CCE, Belapur and also the judgement of Hon'ble Delhi High Court in the case of A One Laminators Pvt. Ltd. vs. CCE[2011 (7) TMI 24 - DELHI HIGH COURT] - Applicant has been able to make out a prima facie case for total waiver of pre-deposit of duty and penalty - The pre-deposit of duty and penalty is waived and recovery thereof is stayed during pendency of the appeal. Stay application allowed. - Decided in favor of Assessee.
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