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2014 (1) TMI 156 - CESTAT BANGALOREDenial of cenvat credit - Rubber sheets and seals quantified as capital goods under Rule 2(a)(A) of cenvat credit rules, 2004 or not - Waiver of Pre-deposit – Held that:- As per the definition, components/spares /accessories of the goods are also capital goods - Storage tank is also a capital goods but its components /spares/accessories cannot be regarded as capital goods inasmuch as these items were not so specified in the legislative wisdom - the CENVAT register containing specific mention of rubber sheets and seals has been filed with the monthly returns but he fails to substantiate this claim – appellant is not able to establish prima facie case in their favour – appellant is directed to submit full amount as pre-deposit – stay not granted.
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