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2014 (1) TMI 327 - AT - Central ExciseAdmissibility of cenvat credit availed against the invoices received – Waiver of Pre-deposit – Held that:- Revenue contended that even though they have received the invoices, the goods mentioned in the invoices had never been crossed the border and they had not received the goods in their factory - the inputs must not have been used in or in relation to the manufacture of final product - The determination of the issue rest on the appreciation of evidences collected by the Department and rebutted by the applicant - the applicants have already deposited an amount of Rs.10.00 lakhs – assessee has made a fair offer to deposit another Rs.7.00 lakhs – the assessee is directed to make pre-deposit of 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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