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2013 (7) TMI 716 - AT - Central ExciseWaiver of Pre-deposit - CENVAT Credit of duty paid inputs on such goods under capital goods as the items which get fabricated/manufactured in the factory premises are used in the factory premises for manufacture of final product i.e. float glass – Held that:- Limitation point - Most of the credit has been taken by the appellant prior to 01.07.2009, when the definition of inputs undergone the change, indicates that CENVAT Credit on cement, TMT bars and structural sheets is not allowed. The credit taken by the appellant on 01.04.2010 is in respect of the items which were procured by the appellant prior to 01.07.2009. While taking the CENVAT Credit of these items during the relevant period, the appellant could have, prima facie, entertained a bonafide belief that there were various decisions holding that CENVAT Credit of Central Excise duty paid on supporting structures which are fabricated in the factory premises are eligible for CENVAT Credit - Appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved only on the ground of limitation – stay granted.
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