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2013 (11) TMI 1342 - CESTAT KOLKATADenial of Cenvat credit – Necessary infrastructure for manufacture of finished goods were not available - The Revenue did not dispute the payment of excise duty by supplier of raw materials - nor there is any evidence coming forth in the form of statement or otherwise that applicant had not received the excisable goods in the factory on which they had availed cenvat credit - The applicant thus could able to make out a prima facie case in their favour on this point. Non-production of documents - Shortage of stock –Waiver of Pre-deposit - Held that:- At the time of the visit of the officers, the applicant could not able to account for the goods and in the reply to the show cause notice, the transformers that were mentioned had been cleared much later than the joint stock taking - applicants claimed that each and every transformers is serially numbered and not a single transformer cleared without payment of duty - it is case of appreciation of evidence - the applicants directed to deposit Rupees Fifteen Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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