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2014 (1) TMI 683 - AT - Central ExciseDenial of Cenvat credit – Goods used for supporting structures to the plant and machinery – Waiver of Pre-deposit – Held that:- Held that:- Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - the invocation of extended period will have to be considered in great detail and that may not be possible at this stage - prima facie, in view of the conflicting decisions during the relevant time, the appellant can be said to have made out a case for waiver of pre-deposit - the appellant has not deposited the interest on the CENVAT credit - the appellant is directed to deposit Rupees Five lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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