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2013 (10) TMI 350 - CESTAT AHMEDABADAdmissibility of Cenvat Credit – Waiver of Pre-deposit - Held that:- The credit was taken on the basis of Central Excise invoices under which the motors and other parts were separately received whereas the tax invoices were referring to supply of complete pump sets - the cenvatable inputs and the documents were received in the appellants premises and the same has not been disputed - the same were installed in the factory premises and are available for verification even now also - All the parts required for assembling the pump set were received and it has not been disputed by the department that such duty paid inputs were not received in the factory premises - the appellant has made out a prima facie case for complete waiver of confirmed dues - there shall be stay on recoveries of the confirmed dues till the disposal of appeal – Stay granted.
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