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2013 (12) TMI 874 - CESTAT MUMBAICredit taken on duty paid on intermediate product - Waiver of pre-deposit of duty – Held that:- The applicants have paid duty on the intermediate product used in the manufacture of final product and they have paid duty while clearing these new products to their other units – Following Mahindra and Mahindra Ltd. vs. CCE Mumbai [2010 (12) TMI 403 - BOMBAY HIGH COURT] - if the duty illegally paid and once the same has not been refunded they cannot be denied the CENVAT credit - the applicants are able to make out a prima facie case for waiver of pre-deposit of amount – pre-deposits waived till the disposal – Stay granted.
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