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2014 (3) TMI 275 - AT - Central ExciseAvailment of CENVAT Credit - Nexus of goods with manufacturing activity - Proceedings have culminated in confirmation of the demand for the Cenvat credit with interest and penalty equal to the credit availed - Held that:- In this case a detailed stay order was passed wherein the Tribunal had given detailed observations for requiring the appellant to make pre-deposit. Even at the final hearing stage, no new facts to support the case of the appellant have been brought out. The appellant had failed to maintain proper records for the utilization of the inputs and admittedly there are no records reflecting the issue of goods and their utilization in their factory - appellant has failed to show that the items in dispute have been used for the purpose for which they were received - Decided against assessee.
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