Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 490 - AT - Central ExciseCENVAT Credit on inputs - Reversal - Computation - Waiver of Pre-deposit - The applicants are using inputs in the manufacture of dutiable as well as exempted shoes - Revenue was of the view that under the Rule 6(3)(b) of CENVAT Credit Rules, 2004 deduction on account of, sales tax, would be admissible only if it is paid - Held that:- The goods were cleared from the factory for ultimate sale from the depot and the applicant could not able to establish payment of sales tax, therefore, no deduction on account of sales tax claimed to have been paid, were admissible to them in computing the liability under Rule 6(3)(b) of the Cenvat Credit Rules, 2004. - Prima facie case is against the assessee - directed to make a pre-deposit of 25% of the duty confirmed - the amount already deposited would be allowed to be deducted from the said amount of 25% - Partial Stay granted.
|