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2013 (11) TMI 293 - AT - Central ExciseCENVAT Credit – Bar of Limitation – Waiver of Pre-deposit – Held that:- Appellant availed cenvat credit on goods not falling under the category of capital goods - Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - The appellant has been informing the Revenue Authorities by way of filing returns and availing the cenvat credit when there were two streams of judgments which indicated contrary, a case has been made out by the appellant for the waiver of the pre-deposit of the amounts only on the ground of limitation - The application for waiver of pre-deposit of the amounts allowed and recovery stayed till the disposal of appeal – Stay granted.
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