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2013 (8) TMI 62 - CESTAT AHMEDABADWaiver of pre-deposit – Stay application - Cenvat credit on the basis of attested copies of bills of entry - Adjudicating authority is of the view that the appellant could have availed the cenvat credit only on the duplicate copies of bills of entry - During the course of transportation of goods from Kandla Port to the appellant’s factory, the duty paying documents i.e. bill of entry was lost or misplaced – Held that:- In an identical situation, coordinate Bench of the Tribunal in the case of Balakrishna Industries Limited vs. Commissioner of Central Excise & S.T., Jaipur-1 [ 2013 (5) TMI 35 - CESTAT NEW DELHI], has specifically held that credit needs to be allowed - Decision of the coordinate Bench in the case of Balakrishna Industries Limited is squarely on the point raised before us - Following the view taken by the coordinate Bench, appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved – Decided in favor of Assessee.
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