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2013 (11) TMI 1106 - AT - Central ExciseDenial of the benefit of Cenvat Credit - Steel items used by supporting structures – Period of Limitation – Waiver of Pre-deposit – Held that:- Following Vandana Global Ltd.. Vs. Commissioner of Central Excise, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - steel items used as supporting structures are not cenvatable items - if the steel items are used for fabrication of capital goods, the same would be cenvatable - As such, no malafide can be attributed to the appellant - Part of the demand would be within limitation - Goods were used for fabrication of capital goods, appellant is directed to deposit of amount of Rs. Ten thousand as re-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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