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2013 (12) TMI 85 - AT - Central ExciseNon-reversal of cenvat credit – Inputs lying as semi-finished goods – Waiver of Pre-deposit – Held that:- Prima facie, common registrations and maintenance of common PLA/Cenvat accounts had to be maintained till 23-9-2009 till separate registrations to three units were granted - The common credit taken with respect to all the three units at one place by transferring the credits admissible and lying with all the three units apparently appears justifiable - Appellant cannot be expected to maintain separate accounts without getting separate Central Excise registrations from the proper authority Appellants have made out a prima facie case for complete waiver of the dues and penalties – Pre-deposits waived till the disposal – Stay granted.
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