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2014 (8) TMI 323 - CESTAT CHENNAIWaiver of predeposit of duty - rebate claim - Clearance of goods to SEZ unit - appellants reversed cenvat credit on the materials cleared to the SEZ unit - appellants claimed of reabte of duty which was sanctioned by the adjudicating authority under Rule 18 - commissioner (A) set aside the order - Held that:- Rule 18 provides that rebate of duty paid on such excisable goods or duty paid on clearance in the manufacture of processing of such goods. In the instant case, the applicant claimed rebate on the duty paid as input credit in the raw materials which is prima facie covered by Rule 18 of the said Rules. Accordingly, predeposit of duty is waived and its recovery is stayed till disposal of appeals - Stay granted.
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