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2015 (2) TMI 960 - AT - Central ExciseWaiver of pre deposit - Disallowance of cenvat credit availed as input credit on outward transportation upto the buyer's premises - Held that:- On a perusal of copies of purchase orders, invoices submitted by the appellant along with appeal papers and the contract it is stated that "door delivery" to the buyers premises. The appellants have discharged duty on the total value of the goods inclusive of freight and insurance. Considering the decisions of Hon'ble High Court and the Tribunal (2013 (12) TMI 1025 - CALCUTTA HIGH COURT) and [2007 (7) TMI 19 - CESTAT, CHENNAI], I find that prima facie the appellants have made out a case for waiver of predeposit and stay. Accordingly, predeposit of dues arising from the impugned order is waived and its recovery is stayed till disposal of the appeals. - Stay granted.
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