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2013 (11) TMI 1161 - CESTAT AHMEDABADIneligible cenvat credit – Non-reversal of duty on sub-standard inputs – Non-observance of Provisions of Rule 16 of the Central Exise Rules 2002 - Waiver of Pre-deposit – Held that:- The issue involved needs deeper consideration as the appellant has not put-forth any material to justify his claim that the inputs which were declared as defective by himself were consumed in the manufacturing of final product on which duty liability has been paid - they have complied with the provisions of Rule 16 of Central Excise Rules, 2002 - appellant should be put to some condition as the issue needs deeper consideration – Appellant is directed to deposit Rupees Forty Thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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