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2012 (2) TMI 328 - CESTAT, NEW DELHIAvailment of non - existent Cenvat Credit by first stage dealer on goods – purchases of iron and steel products - credit claimed on basis of invoices showing payment of duty - investigations conducted at manufacturer showed non-manufacturing & non-payment of duty by manufacturer of goods – fraudulent invoices issued - Held that:- Prima facie there are evidences appearing to show that the credit that was passed on was not against proper duty payment. The real merit in the matter can be decided only during final hearing. Thereby, appellants are directed to make pre-deposit for admission of appeal. Subject to deposit, collection of penalty is stayed.
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