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2014 (3) TMI 706 - CESTAT NEW DELHIBenefit of Cenvat credit - Availment of Cenvat credit of excess quantity on pig iron, scrap, CPC production without actual use of the same in the manufacture of their final product - difference of opinion - Held that:- matter referred to larger bench with the following questions: Whether following previous decision of CESTAT in Aditi Ispat partial waiver of pre-deposit is to be ordered as held by Member (Judicial) with a direction to deposit Rs.Thirty lakhs. Or Whether based on the basis of analysis and use of carbon required in manufacture of M.S.Ingots, use of extra carbon utilization through extra consumption of pig iron is to be considered not feasible and thus prima facie partial pre-deposit of Rs.1.25 crores is to be ordered as held by Member (Technical).
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