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2014 (10) TMI 275 - AT - Central ExciseWaiver of pre-deposit - availment of in-eligible CENVAT Credit - Held that:- appellant herein is a manufacturer of insecticides for various purchasers and manufactured the same out of the raw materials and packing material supplied by such companies. Appellant herein discharges the Central Excise duty on such insecticides on the value as declared by the raw material supplier and it is not in dispute that appropriate duty was discharged. We prima facie find that the appellant being a manufacturer of final goods, if discharges appropriate Central Excise duty, denial of CENVAT Credit of Excise duty on the inputs and services rendered during the manufacturing activity of the final product, seems to be incorrect as the adjudicating authority has mis-directed his finding on the ground that the records maintained by the appellant were of raw material suppliers. Prima facie, the records which were produced before us and on perusal, we find that these records indicated the quantity of the inputs and CENVAT Credit available on such inputs on the raw materials and packing materials supplied by the company who got their goods i.e. insecticides manufactured from the appellant. Prima facie, we are of the opinion that the main appellant as well as all other appellants have made out a strong case for waiver of pre-deposit of amounts involved in these Stay Petitions - Stay granted.
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