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2013 (11) TMI 1294 - CESTAT KOLKATAClearance of inputs as such – Failure to reverse the cenvat credit under Rule 3(5) of the CENVAT Credit Rules, 2004 – Waiver of Pre-deposit – Held that:- Perusal of RG-23 Part-I Register, RG-I Register and the excise invoices, there was no mention of removal of input-waste, after carrying out these processes, rather it has been uniformly shown as ‘waste and scrap’ - invariably, in all these invoices, the goods were declared as ‘waste and scrap’ not as ‘input waste and scrap’ - in the absence of sufficient evidences, it is not possible to appreciate, how much waste and scrap generated from processing of inputs, were cleared from the factory and the waste and scrap on which CENVAT Credit availed, were cleared as such – Assessee is directed to submit Rupees fifty lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial Stay granted.
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