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2014 (1) TMI 520 - CESTAT AHMEDABADEligibility to avail canvat credit - Scrap transported from factory - Waiver of Pre-deposit of Penalty under Rule 26 of Central Excise Rules, 2002 – Held that:- The invoice clearly indicates that the appellant has discharged the excise duty on the waste and scrap of iron, steel which arises due to the ship breaking - they are not arranging for the transport but is arranged by the dealers to transport scrap from appellant’s factory - prima facie, the appellant cannot be visited with penalty under Rule 26 of the Central Excise Rules, 2002 - the appellant has made out a strong prima facie for the waiver of the pre-deposit of the amount – Pre-deposits waived till the disposal – Stay granted.
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