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2014 (3) TMI 447 - AT - Central ExciseWaiver of pre-deposit of duty - Manufacture of Twisted Polyester Filament Yarn and Draw-twisted Polyester Filament Yarn out of duty paid textured or draw-twisted polyester filament yarn- Exemption Notification No. 6/2002-C.E., Sr. No. 123 and 126 - Held that:- condition Nos. 123 & 126 of Notification No. 6/2002 which exempts Twisted Polyester Filament Yarn and Draw-twisted Polyester Filament Yarn, produced by the appellant are subjected to conditions mentioned in the notification - said conditions does not specify ‘only’ use of specified raw material on which the duty has been paid, which would indicate that the appellant is eligible to use non-duty paid material along with duty-paid specified material for manufacture of final product - appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved - application for waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Following decision of COMMISSIONER OF CENTRAL EXCISE, HYDERABAD Versus SUNDER STEELS LTD. [2005 (2) TMI 117 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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