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2013 (10) TMI 356 - CESTAT AHMEDABADCENVAT Credit - export of raw bauxite/low grade bauxite, which attract nil rate of duty. - credit availed on Input services – Waiver of Pre-deposit - Held that:- The raw bauxite is first brought to their factory premises and from their same was exported by filing proper documents with the department - On a specific query, as to what is the evidence with the Revenue to indicate that raw bauxite is directly exported from the mine and not from the factory premises, learned A.R. could not bring out any documentary evidence - It is observed that once the proper export documents are filed by the appellant with the department and the relevant exports have also been reflected in their periodical returns filed with the department, prima facie, it cannot be considered a case of wilful misstatement or suppression of facts with intent to evade Central Excise duty - the appellant has made out a prima facie case on limitation in their favour – Stay granted.
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