Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 27 - CESTAT KOLKATAWaiver of predeposit of duty - CENVAT Credit on inputs/raw materials, namely, angles, channels, beams etc., which the Applicant claim to have been used in the fabrication/manufacture of machineries which fall under the headings specified at Rule 2(a) of the CENVAT Credit Rules, 2004, even though the specific headings/sub-headings had not been mentioned in the Chartered Engineers Certificate produced by them - Held that:- Applicant have produced a Chartered Engineers Certificate, which was available to the Department much before issuance of the Show Cause Notice, as had been recorded in the Notice itself. However, no proper verification had been carried out by the Department. Simultaneously, it also cannot be denied that while furnishing the Certificate, the Appellant had not specifically mentioned the particular heading of the machineries, wherein these items were used by them, whereby its eligibility as capital goods could have been verified by the Department, in deciding the case - Matter remanded back - Decided in favour of assessee.
|