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2014 (1) TMI 62 - CESTAT AHMEDABADCenvat credit on capital goods - The appellants may have the prima facie case on merits in respect of the cenvat credit availed by the appellant on capital goods i.e. cables which are used for installing 66 KV electric plants for supply of power to their manufacturing unit and also the input service credit for installation of such 66 KV electric plants. Cenvat credit on service tax – Held that:- Following MODERN PETROFILS Versus COMMISSIONER OF C. EX., VADODARA [2010 (7) TMI 319 - CESTAT, AHMEDABAD] - There is no dispute as to receipt of input services. Availment of Cenvat credit Waiver of Pre-deposit – Held that:- The issue is disputable - MS channels, angles etc. used in the manufacturing premises for supporting steam line, water line etc.- the appellant directed to deposit Rupees four lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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