Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1146 - CESTAT KOLKATAIrregular availment of cenvat credit on various inputs - Waiver of Pre-deposit – Penalty under Rule 15 of Cenvat credit rules, 2004 - Assessee contended that Bolder Slag is a by-product and non-excisable and they are not required to pay an amount equal to 10% of the product price demanded from them – Relying upon Tata Metaliks Ltd. vs. Commissioner, C. Ex., Kolkata-II [2002 (10) TMI 179 - CEGAT, KOLKATA] - Granulated Slag generated in the process of manufacture of pig iron is not excisable - these products became excisable for the first time w.e.f. 10.05.2008 - the applicant has been able to make out a strong prima facie case for total waiver of the condition of pre-deposit of duty demand, interest and penalty – stay granted
|