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2013 (10) TMI 333 - AT - Central ExciseCENVAT Credit – Waiver of Pre-deposit - Revenue was of the view that the credit represents excess amount of duty paid by their supplier in as much as while the supplier were required to discharge the duty liability @ 10%, they had paid the duty @ 14% - Held that:- CCE vs. MDS Switchgear Ltd. [2008 (8) TMI 37 - SUPREME COURT] - the Cenvat credit at the recipients end cannot be denied by seeking reassessment of the duty at the suppliers end - when the job worker had paid duty even though he was not required to pay the duty, the Cenvat credit cannot be denied to the assessee who had received the duty paid goods from the job worker – Prima facie the appellant have a strong prima facie in their favour - stay granted.
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