Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 946 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - benefit of Notification No. 6/2006-C.E., dated 1-3-2006 - Held that:- Appellant has not availed any Cenvat Credit on any of the inputs which have been used in the manufacture of either the bulkers or the duty paid on the chassis and therefore, the appellant would be entitled for the benefit of exemption under the said Notification vide Serial No. 39. We further observe that under Serial No. 87 of the notification, goods manufactured in the factory and used in the same factory for building a body or fabrication or mounting or fitting of structure or equipment on a chassis falling under Heading 8706 is exempt from duty, subject to the condition that no credit on the chassis has been taken. This condition is also satisfied by the appellant. Therefore, there would not be any duty liability on the appellant on the bulkers manufactured and captively consumed in the manufacture of motor vehicle falling under Chapter 8704. Therefore, prima facie we are of the considered view that the appellant is eligible for the exemption. Consequently, the duty demand confirmed against the appellant is not sustainable in law. Thus appellants have made out a strong case for grant of stay. Therefore, we grant unconditional waiver from pre-deposit of dues adjudged against the appellants and stay recovery thereof during the pendency of the appeals. - Stay granted.
|