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2013 (10) TMI 1141 - AT - Central ExciseCenvat Credit - Rule 6 of CCR - Exemption under Notification 7/2003-CE availed for basic duty whereas additional duty was paid – Waiver of Pre-deposit - Held that:- The applicants have cleared resins coated jute fabrics during the period from April, 2003 to July, 2004 by availing exemption under Notification 7/2003-CE for basic excise duty, but did not avail the exemption for additional excise duty - There is only one product manufactured and cleared which attract two types of duty, i.e. Basic Excise duty and Additional Excise duty - Prima-facie the applicant has paid additional excise duty at the time of its clearance as claimed, the product i.e. resins coated jute fabrics cannot be itself treated as wholly exempted product - the applicants are able to make out a prima-facie case for total waiver of pre-deposit - the dues waived and its recovery stayed during pendency of the appeal – Stay granted.
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