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2013 (11) TMI 1111 - CESTAT CHENNAICenvat credit on goods not related with the final product – Items qualified as Imputs or not as per Rule 2 (k) of CENVAT Credit Rules, 2004 – Waiver of Pre-deposit – Held that:- The circumstances under which duty paid goods were brought in and cleared are not cleared - Credit was taken on totally unrelated items which cannot be permissible under the provisions of Cenvat Credit Rules , 2004 - The issue would be dealt with in detail in final hearing of appeal – applicant directed to make a pre-deposit of Rupees Two lakhs – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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