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2013 (7) TMI 671 - AT - Central ExciseStay Application – Pre-deposit - Appellant engaged in the manufacture of V.P. sugar and molasses - Cenvat credit on various inputs namely, M.S. sheets, plates, sections, lock washer, S.S. tubes, pipes, ropes, Roller EN-8, bagasse carrier, joint roller, ERW boiler tube, valve, etc. – Held that:- Items in question against which Cenvat credit has been disallowed have been used for fabrication/manufacture of “Boiler house” which is essential for manufacture of excisable final product - Prima facie there is no justification for denial of Cenvat credit on the impugned goods - Strong prima facie case for waiver of condition of pre-deposit of duty demand, interest and penalty - Stay application is allowed – Decided in favor of Assessee.
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