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2013 (12) TMI 220 - AT - Central ExciseDenial of the benefit of Notification No. 6/2006 – Classification of goods - Fabricated items supplied to mega power projects to be classified under Chapter heading 73.08 of CETA,1985 OR under CSH 98.01 of CTA,1975 – Waiver of pre-deposit – Held that:- Following RAMSARUP UTPADAK, UNIT-II Versus COMMR. OF C. EX., KOLKATTA-III [2012 (12) TMI 383 - CESTAT, KOLKATA] - Prima facie, TMT bars cleared to various mega power projects, even if falls under Chapter Heading 72 of Central Excise Tariff Act,1985 would be eligible to the benefit of Notification No. 6/2006 - the applicant could able to make out a prima facie case in their favour for waiver of pre-deposit of dues - Pre-deposits waived till the disposal – Stay granted.
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