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2014 (1) TMI 783 - CESTAT AHMEDABADReversal of Cenvat credit to be made – Capital goods used for manufacturing Briquette - Waiver of Pre-deposit – Held that:- Briquette is manufactured separately and he has also indicated the process of manufacturing of Briquette and use - the Circular dated 25.09.2002 specifically talks about non denial of cenvat credit on the capital goods used in the manufacturing of intermediate goods, which are exempted from payment of duty and are used captively in the manufacture of finished goods chargeable to duty - Briquettes are manufactured in the factory premises which is further utilised for the manufacturing of final product soda ash - the appellant has made out a prima facie case for the waiver of pre-deposit of amount till the disposal – Stay granted.
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