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2014 (11) TMI 708 - AT - Central ExciseWaiver of pre-deposit - CENVAT Credit - various input services - Held that:- almost the entire amount (save paltry sums), of impugned credit is prima-facie admissible as per the various judicial pronouncement in favour of the appellants. We are therefore of the view that the appellants have been able to make out a fairly good case for waiver of pre-deposit. We accordingly waive the pre-deposit of the adjudicated liabilities and stay recovery thereof during pendency of the appeals - Following decision of Coca-Cola India Pvt. Ltd V/s. CCE [2009 (8) TMI 50 - BOMBAY HIGH COURT], Cadila Health Care [2013 (1) TMI 304 - GUJARAT HIGH COURT], Bharat Fritz Werner Ltd V/s. CCE [2011 (2) TMI 1276 - CESTAT, BANGALORE], Raymond Zambaiti Pvt Ltd [2008 (8) TMI 777 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-II], Zydus Nycomed Healthcare Pvt. Ltd V/s. CCE [2012 (11) TMI 1012 - CESTAT MUMBAI], Castro India Ltd V/s. CCE [2013 (9) TMI 709 - CESTAT AHMEDABAD], Jaypee Rewa Plant V/s. CCE [2009 (7) TMI 150 - CESTAT, NEW DELHI], CTS V/s. Tamil Nadu Trade Promotion Organisations [2005 (3) TMI 3 - CESTAT (CHENNAI)] - Stay granted.
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