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2013 (12) TMI 672 - AT - Central ExciseDenial of credit on 'hollow profiles' and 'panels' – Waiver of Pre-deposits – Held that:- The applicant took a definite stand that the items were used in the 'hollow profiles' and 'panels' which are integral part of the paint shop for effective performance of the machinery in the painting processes - There is a dispute as to use of these items in or in relation to the manufacture of final product - there is no verification of the use of the items - Relying upon Saraswati Sugar Mills Vs Commissioner of Central Excise, Delhi-III [2011 (8) TMI 4 - SUPREME COURT OF INDIA] - iron and steel structure in Sugar Mills is not eligible for CENVAT credit - the applicant failed to make out a prima facie case for waiver of entire amount of pre-deposit of duty, penalty and interest - the applicant directed to deposit a sum of Rupees Twenty Five Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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