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2014 (8) TMI 130 - AT - Central ExciseWaiver of pre-deposit of duty - manufacture of Plaster of Paris Moulds for captive consumption and claimed exemption under Notification No.67/95-CE, dated 16.03.1995 - these goods were repeatedly used and then it was cleared as waste and scrap of POP moulds - Held that:- applicant used duty paid input, input and credit etc., in the manufacture of POP moulds, which was captively used in the manufacture of final product. It appears that POP moulds cannot be treated as duty paid capital goods and prima facie, Rule 3(5A) of Cenvat Credit Rules, 2004 would not apply - Following decision of applicant's own case [2014 (1) TMI 1419 - CESTAT NEW DELHI] - Stay granted.
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