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2013 (11) TMI 621 - AT - Central ExciseEligibility of Cenvat credit – Manipulation in Documents – Waiver of Pre-deposit of balance Penalty - Revenue was of the view that there was manipulation of documents for taking ineligible credit in Unit I – Held that:- The transfer of the equipment was on account of the fact that there was no adequate electricity available at Unit-II - But before they could shift the machinery, electricity problem was faced by Unit-I also and therefore physical removal of the machinery was delayed and that was the reason for irregularity and they had no intention to evade any payment of duty as can be seen from the fact that they reversed credit both at Unit I as well as Unit II - Prima facie, it appears that applicant has already reversed credits at both ends though machine is available in Unit-II - Further, a penalty of Rs.20,394/- is paid - thus there is no need to make further deposit in this case for admission of appeals – stay granted.
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