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2014 (5) TMI 946 - AT - Central ExciseWaiver of pre-deposit - CENVAT Credit - credit availed on returned transformers by the applicants - Held that:- Applicant is providing the standby transformer for the period of repair of the transformer sold to the customer. The transformer which was sent for a short period were cleared on payment of duty and after the repair, the transformer was cleared, the standby transformer comes back to the factory and on which the applicants are taking credit of the duty paid on the same - Considering the submissions made by the applicant and relying on the above cited judgment, the applicant has made out a case for 100% waiver of pre-deposit - stay granted.
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