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 522 - CESTAT AHMEDABADClinkers consumed for manufacture of cement - Waiver of pre-deposit – Held that:- The cement is supplied by the appellant in international competitive biddings - the provisions of Rule 6 excludes this kind of supply for not maintaining separate records and input credit is available to the appellant-assessee - if the assessee is directed to pay the duty on captively consumed clinkers, he can avail CENVAT Credit for the purpose of manufacturing of cement, which is a dutiable item but for the exemption granted for the supplies for international competitive biddings - the appellant has made out a prima case for the waiver of pre-deposit of the amounts – Pre-deposits waived till the disposal – Stay granted.
|