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2013 (8) TMI 23 - CESTAT AHMEDABADPre-deposit - Cenvat credit on inputs was availed by the assessee and cleared to sister unit who is a registered dealer without reversing credit – assessee submitted that while clearing such inputs, they have paid the duty based on transaction value. He submits that during such clearances, there is excess payment of duty and also there is short payment of duty if compared with the Cenvat credit that needs to be reversed - Inputs cleared by the appellant to one M/s. M.B. Enterprises who is a registered dealer and he has cleared these inputs to another registered dealer and, the second registered dealer has sold the same inputs back to the appellant – Held that:- Entire issue needs to be gone into detail which can be done only at the final disposal of appeal. Keeping in mind that appellant has paid an amount of Rs. 5.38 Lakhs, main appellant to further deposit an amount of Rs. 5,00,000/- (Rupees five lakhs only) within eight weeks.
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