Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 57 - CESTAT BANGALORECenvat credit utilized for exempted as well as dutiable goods - Waiver of Pre-deposit of Cenvat credit under Rule 6(3) of the CENVAT Credit Rules, 2004 - Revenue was of the view that the appellant should have maintained separate accounts in respect of common inputs which were to be used in the manufacture of pig iron (dutiable product) and un-granulated slag (the so-called exempted product) – Held that:- Following M/s. Chamundeswari Sugars Ltd. vs. CCE, Mysore [2013 (12) TMI 53 - CESTAT BANGALORE] - Prima facie, for the application of Rule 6 (3) to a given case, a manufacturer should be shown to have manufactured both dutiable and exempted final products without maintaining separate accounts – It is difficult at this stage to hold that the appellant manufactured un-granulated slag – Prima facie the appellants are able to establish the case in their favour – Pre-deposits waived till the disposal – Stay granted.
|