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2013 (7) TMI 717 - CESTAT AHMEDABADWaiver of Pre-deposit - CENVAT Credit of duty paid on M.S. plates, round bars and pipes, which were used for repair and maintenance in refinery – Held that:- Appellant had a bonafide belief and had taken the credit, relying upon the Stay Order in the case of HNG Float Glass Ltd. Vs CCE Vadodara[2013 (7) TMI 716 - CESTAT AHMEDABAD] - and submit that it is a stay order passed in identical situation by Division Bench and hence it is binding on Single Member Bench. Also reliance is placed upon the Stay Order of the Principal Bench in the case of Bajaj Hindustan Ltd. Vs CCE Allahabad [2013 (7) TMI 671 - CESTAT NEW DELHI] and submit that in that case, the Principal Bench has themselves granted unconditional stay on identical goods which were used for fabrication of machinery – On bonafide belief as well as on merit, the appellant has a strong prima facie case, hence the Stay Petition be allowed – Also, view has not been negated by lower authorities, nor any contrary evidence is produced - Appellant can avail the CENVAT Credit of the items like M.S. plates, round bars and pipes – Stay granted - Waiver of pre-deposit allowed - Decided in favor of Assessee. Limitation - Credit was availed by the appellant in February, April and June 2009 while the show cause notice has been issued on 06.09.2011, which was received by the appellant on 26.09.2011 - Show cause notice is hit by limitation, in as much as the appellant has always informed the Department about CENVAT Credit having been availed by them.
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