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2013 (11) TMI 1200 - AT - Central ExciseAvailment of Ineligible Cenvat Credit – Nature of Goods - Capital Goods OR Not - Waiver of Pre-deposit – Held that:- The appellant has produced Chartered Engineer’s certificate before the authorities - Chartered Engineer’s certificate is not discarded as incorrect nor is there any contrary evidence brought in by the Revenue to contradict the claim of the appellant - there were various decisions holding that CENVAT Credit of duty paid M.S. plates and angles can be availed, even if they are used for structural purpose – Following COMMISSIONER OF CENTRAL EXCISE, BANGALORE-II V/s SLR STEELS LTD. [2012 (9) TMI 169 - KARNATAKA HIGH COURT] - the appellant has made out a prima facie case for the waiver of pre-deposit of the amount till the disposal – stay granted.
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