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2013 (7) TMI 403 - CESTAT AHMEDABADStay Application – Waiver of pre-deposit - The applicant received certain inputs from a 100% EOU and availed the credit as per the provisions of Rule 3(7) of CENVAT Credit Rules - The demand is in respect of special additional duty paid by a 100% EOU - Prior to 07.09.2009, the applicants are not entitled for such credit – Held that:- By Notification No.22/2009, dt.07.09.2009 CENVAT Credit of 4% Special Additional Duty charged under Section 3(5) of Customs Tariff Act is admissible – Relying upon the decision of Sri Venkaeshwara Precision Components [2010 (8) TMI 243 - CESTAT, CHENNAI], to submit that the Tribunal allowed the credit in respect of Special Additional Duty even prior to issuance of Notification No.22/2009, dt. 07.09.2009 – Waiver of Pre-deposit allowed – Decided in favor of Assessee.
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