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2013 (11) TMI 1292 - AT - Central ExciseCenvat credit under 4(2)(a) of CENVAT Credit Rules, 2004 - Receipt of capital goods – Waiver of Pre-deposit – Held that:- The capital goods receipt took place prior to March 2011 - the trial production of Maaza was conducted between 14.03.2011 to 18.03.2011 and commercial production started from 29.03.2011 - Relying upon COMMR. OF C. EX. & CUSTOMS, VADODARA-II Versus GUJARAT PROPACK [2008 (9) TMI 170 - GUJARAT HIGH COURT ] - the usage of the machine is to be seen with regard to its intention to produce the goods -the intention of the assessee was to utilize the machine for manufacturing of Maaza and commercial production having started on 29.03.2011, CENVAT Credit availed in March 2011, cannot be faulted with - the appellant has made out a prima facie case complete waiver of the amounts - Applications for waiver of pre-deposit allowed and recovery stayed till the disposal of appeals – Stay granted.
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