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2015 (9) TMI 405 - CESTAT NEW DELHI (LB)Cenvat Credit - Waiver of pre-deposit - abnormal consumption of inputs i.e. pig iron, scrap, CPC production apart from low production yield resulting in high utilization of Cenvat credit - majority order - Held that:- in this case the applicant has produced 2 reports showing consumption pattern of the input which show that the pattern the consumption shown by the applicant is correct. Further, in the case of Sanco Plastics Pvt. Ltd. (2003 (11) TMI 519 - CESTAT, NEW DELHI) this Tribunal has held that in view of the conflicting opinion brought on record by both the sides for consumption pattern and the allegation is not proved by tangible evidence, in that case allegation is not sustainable. In this case also no investigation took place and there is no allegation that the applicant has not received the input or cleared input/finished goods clandestinely. Further, when the applicant is filing ER-6 returns regularly showing their consumption pattern, in these circumstances, the applicant prima facie having a case on limitation also. I concur with the view taken by the Hon’ble Member Judicial relying on the decision of Adit Ispat (2013 (11) TMI 439 - CESTAT NEW DELHI) to make pre-deposit of ₹ 30.00 lakhs at this stage. - Stay granted partly.
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