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2013 (11) TMI 1094 - CESTAT AHMEDABADCenvat credit without receipt of Input covered under the invoices – Extended Period of Limitation – Waiver of Pre-deposit – Held that:- The appellant had availed the cenvat credit of the inputs based upon the second stage dealer’s invoices in the year 2006 and show cause notice has been issued to the appellant in March 2011 – Relying upon PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD. Versus UNION OF INDIA [2013 (5) TMI 705 - GUJARAT HIGH COURT] - the invocation of the extended period is incorrect in as much as when the assessee availed the cenvat credit he had documents which indicated the duty discharged and filed returns to the department - the appellant had produced the evidence of lorry receipt which would indicate the receipt of the inputs in their factory premises - the appellant has made out a prima facie case for the waiver of pre-deposit till the disposal – stay granted.
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