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2013 (11) TMI 76 - AT - Central ExciseWaiver of pre-deposit of Cenvat Credit – duty payment document - Held that:- The admissibility of Cenvat Credit on capital goods viz. Continuous Mixture and on Thermostat had been settled by this Tribunal vide its Order dated 16.02.2010 - The case was remanded to the adjudicating authority to verify the claim of the appellant - Prima facie, there was not any Invoice No.133 dated 19.04.1995, even though it has been referred to in the Annexure ‘A’ to the show cause notice - in absence of Invoice No.133 dated 19.04.1995 placed before this Tribunal, by Revenue, prima facie, it would be difficult to accept that there is an Invoice No.133 dated 19.04.1995 which is different from the Bill of Entry dated 19.04.1995 as claimed by the Applicant. The applicant has made a categorical statement that there is no Invoice No.133 dated 19.04.1995 and they have availed credit on the Bill of Entry dated 19.04.1995 - There may not be any Invoice No.133 dated 19.04.1995 - the applicant are able to make a prima facie case for total waiver of pre-deposit of Cenvat Credit and accordingly the pre-deposit of Cenvat Credit is waived and its recovery stayed during pendency of the Appeal - in the event the department could able to locate and produce Invoice No.133 dated 19.04.1995, in contrast to the claim made by the Applicant the department may approach this Tribunal for appropriate direction - Stay granted.
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