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2014 (1) TMI 1012 - CESTAT AHMEDABADWrong availment of credit – Documents issued by head office not registered as Input Service Distributor – Waiver of Pre-deposit – Held that:- Following LAKSHMI AUTOMATIC LOOM WORKS LTD. Versus COMMR. OF C. EX., TRICHY [2008 (10) TMI 57 - CESTAT CHENNAI] - the Cenvat credit reversal on the inputs cleared as such to EOU, on merits, the matter is against the appellants and such credit is not admissible - the period involved is June 2003 to September 2011, while the show cause notice was issued on 07.7.2008 and subsequent show cause notices are for the reversal of Cenvat credit within the limitation - the question of limitation is a mixed question of fact and law which can be considered only at the time of final disposal of appeal - the appellant has already deposited an amount of Rs. 62.77Lakhs - the appellant directed to deposit an amount of Rupees five lakhs as pre-deposit – upon such submission rest of the duty to stayed till the disposal – Partial stay granted.
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