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2013 (11) TMI 1081 - AT - Central ExciseEligibility for Cenvat credit – Extended Period of Limitation - Waiver of Pre-deposit – Held that:- Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - CENVAT credit is admissible in case of materials similar to the ones used by the appellants for supporting structures/fabrication of machinery within the factories – here extended period could not have been invoked - The appellants have made out a prima facie case on limitation - an amount of Rs. 5 lakhs as pre-deposit payable by the appellant, which is applicable to the normal period of limitation is deposited, would be sufficient for the purpose of pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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