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2014 (10) TMI 237 - AT - Central ExciseWaiver of pre-deposit of duty - SSI exemption Notification No.8/2007-CE, dated 01.03.2007 - Denial of CENVAT Credit - goods were cleared under the brand name of other person - Held that:- Adjudicating authority accepted that the inputs were received in their factory. But, the Cenvat credit was denied on the ground that the applicant failed to produce the proper records to show that the inputs were used in the manufacture of the final product. It is seen that after taking into consideration of the cum-duty benefit, the demand would be ₹ 69,72,687/-. The applicant also contended the demand is barred by limitation. We are not impressed with the argument of the Counsel for the applicant that the demand is barred by limitation. We find that since 2000, the applicant was clearing the goods under the brand name of another person and paying duty. In 2007, the applicant opted SSI exemption and suppressed the use of brand name to the Department. applicant is liable to pay duty of about ₹ 69 lakhs and out of this, they already deposited an amount of ₹ 12,95,239/-. We find that there is a dispute of the use of the inputs - Conditional stay granted.
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