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2013 (11) TMI 383 - AT - Central ExciseCenvat credit as per Rule 3 (7)(a) of CE Rules - 100% EOU - Notification No. 23/2003 – Reversal of Cenvat credit - Extended Period of Limitation – Waiver of Pre-deposit - Revenue contended that the appellants are required to reverse the entire credit - Held that:- In terms of Rule 3(7)(a) the appellants are not eligible for availing credit to entire duty paid by the supplier of the goods - The appellants are disputing the demand only on the ground of limitation - Commissioner (Appeals) has examined the issue of time limitation and has held that that extended period is invokable - Prima facie, the appellants do not have a strong case on merit - the appellants directed to deposit the entire duty along with interest upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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