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2014 (10) TMI 89 - AT - Central ExciseDenial of CENVAT Credit - capital goods installed in appellant's premises belonged to the job worker - Held that:- Reason mentioned for non-appearance before Tribunal is reasonable. Accordingly, the appellant's prayer for recall of stay order ordering predeposit of entire duty amount and the MISC application for recalling the stay order is allowed and the stay order No.40645/2014 dt 2.5.2014 is recalled and restored to its original number - There is no dispute on the fact that the appellants availed capital goods credit on the machinery purchased by their job worker and installed in appellant's premises for carrying out the job work inside their factory - prima facie, the applicants have made out a case for waiver of entire amount of demand along with interest and penalty. Accordingly, predeposit of entire dues arising out of impugned order is waived and its recovery thereof stayed till pendency of the appeal - Stay granted.
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