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2013 (10) TMI 885 - AT - Central ExciseCENVAT Credit – Waiver of Pre-deposit - The principal allegation against the Applicant is that they had availed CENVAT Credit on the basis of input invoices only, without receiving the materials and utilizing the same in the manufacture of finished goods – Held that:- The Commissioner in the Order has made categorical finding whereby he recorded and analyzed the evidences in arriving at conclusion that the Applicant had availed the CENVAT Credit on various invoices without receiving the materials in their factory - Prima facie, the result of analysis of evidences by the ld. Commissioner are convincing and the Applicant could not rebut those evidences by way of filing any reply or contrary - the Applicant No.(1), directed to deposit 50% of the duty involved – upon such submission rest of the pre-deposit of the dues adjudged would be waived against all the Applicants and its recovery would be stayed during pendency of the Appeals – Partial stay granted.
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