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2014 (4) TMI 48 - CESTAT CHENNAIWaiver of predeposit of CENVAT credit - Denial of the credit - Held that:- There is no dispute of the fact that the applicant received the materials under the cover of the invoice issued under the CENVAT Credit Rules. It is further not in dispute that the duty paid goods was used in the manufacture of the finished products. The allegation of violation of the rules, as submitted by the learned AR, would be looked into at the time of hearing the appeal. We also notice that the dealer was not made a party during the period of investigation. In view of that, we find that it is a proper case for waiver of predeposit of the dues arising from the impugned order and for staying its recovery during the disposal of the appeal - Stay granted.
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