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2014 (3) TMI 786 - CESTAT BANGALOREWaiver of pre-deposit - Cenvat Credit on inputs supplied free of cost - MRP Based valuation u/s 4A - whether the assessee is eligible to avail Cenvat credit of the duty paid on the film roll which are cleared by the assessee along with the camera pack of the camera on which duty liability discharged based on Section 4A - Held that:- accessories of the final product cleared with the final product are considered as input. There is no dispute that the films which are cleared along with final product by the appellant in the combination pack are duty paid. It is also seen from the order-in-original that the ld. Commissioner has recorded in his findings that the films are accessories to the camera. We find that, prima-facie, appellant has made out a case for waiver of pre-deposit of amounts involved. Applications for waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of the appeals - Stay granted.
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