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2015 (10) TMI 1944 - CESTAT AHMEDABADWaiver of pre deposit - Held that:- Appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved on the ground that the appellant has been charged with payment of Central Excise duty on recovered Toluene. On perusal of the records, we find that the appellant has sent the waste that arises during the manufacturing of Ciprofloxacin HCL, wherein the Toluene is used as a solvent. The said waste solvent is sent for distillation and recovered Toluene is received back in the premises of the appellant or directly sent to the job worker for manufacturing of another product. In our view, the recovered Toluene which is being utilized for manufacture of Quinine Sulphate, prima facie, cannot be considered as liable for duty as the same is recovered. At this juncture, we find that the appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. - Stay granted.
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