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2013 (12) TMI 1029 - CESTAT AHMEDABADAvailment of CENVAT Credit - Duty paid on the common inputs - Inputs dutiable as well as exempted products - Waiver of pre-deposit – Held that:- Prior to 01.03.2008, the reversal of CENVAT Credit of duty attributable to the inputs consumed in the manufacturing of exempted products, was an accepted proposition by retrospective amendment - As regards post 01.03.2008, the appellant-assessee was required to follow the procedure as given in the provisions of Rule 6(3A) of the CENVAT Credit Rules, 2004, which mandates that assessee files the details of consumption of the common inputs in the manufacturing of the exempted products and reversing the amount of CENVAT Credit attributable to them mentions. All the legal arguments raised as to the practice followed by the assessee prior to 01.03.2008 will be applicable post 01.03.2008 also, can be considered only at the time of final disposal of appeal - as the appellants, have not followed the provisions of Rule 6(3A) of CENVAT Credit Rules, 2004, thus, needs to be put to some condition - the appellant directed to deposit Rupees Seven lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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