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2010 (4) TMI 527 - CESTAT NEW DELHIStay - Pre-deposit - The appellants are manufacturing MS fabricated hardware structures chargeable to Central Excise duty under 7308.40 of the Central Excise Tariff as well as agricultural implements covered under heading 84.32 at nil rate of duty. Denial of Cenvat Credit. Common inputs and inputs services utilized in manufacture of dutiable and exempted final products. Separate accounts of inputs and input services not maintained. Exempted product exported. Held that - fact of not maintaining separate accounts of inputs and input service never disclosed to department. Plea against extended period not acceptable. Appellant failed to establish prima facie case for waiver of pre deposit. Directed to deposit. On compliance of stay order, balance amount of demand stand waived and recovery stayed till disposal of appeal.
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