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2013 (10) TMI 174 - AT - Central ExciseCENVAT Credit – Waiver of Pre-deposit - The issue involved was admissibility of cenvat credit on items like SS Plates/ MS Plates/ HR Plates/ HR Coils/ Aluminium coils/ GI Earthing Strips etc. used in the repair and maintenance of capital goods – Held that:- Following Hindustan Zinc Limited vs. CCE Jaipur [2013 (3) TMI 427 - CESTAT NEW DELHI] - welding electrodes used for repair and maintenance of the plant and machinery are entitled for Cenvat credit - Thus the items used for repair and maintenance of plant and machinery would be eligible for Cenvat credit and the Commissioner (Appeals)’s order denying Cenvat credit in respect of the same was not sustainable - a prima facie case was made in the favour of assessee for complete waiver of the confirmed dues and penalties - Accordingly, there will be a stay on recoveries of confirmed dues and penalties till the disposal of the appeal.
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