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M/s. Tata Steel Ltd. Versus Commissioner of Central Excise & Service Tax, Jamshedpur

2015 (10) TMI 891 - CESTAT KOLKATA

Waiver of pre deposit - penalty imposed under Rule 15(2) of CCR, 2004 read with Section 11AC of Central Excise Act, 1944 - Denial on the ground that since the process of galvanization does not result into manufacture as defined under Section 2(f) of .....

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URT) wherein the Hon’ble Court dispensed with the condition of pre-deposit and allowed the petition filed by the petitioner therein. In view of the said decision, we are of the considered opinion that the Applicant could able to make out a prima faci .....

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r the Petitioner : Dr. Samir Chakraborty, Advocate & Shri Abhijit Biswas, Advocate For the Respondent : Shri M. Chattopadhyay, AC (AR) ORDER Per Dr. D.M. Misra. 1. Heard both sides. 2. This is an Application seeking waiver of pre-deposit of CENVA .....

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Applicant had availed CENVAT Credit on the input viz. Full Hard CR Coil received from their group company viz. M/s. Tinplate Co. of India Ltd. After carrying out the process of galvanization, they had discharged appropriate duty on the Galvanized Ful .....

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n 2(f) of Central Excise Act, 1944, therefore, the CENVAT Credit availed on the input Full hard CR coil was not admissible to them. Assailing the impugned order the ld. Sr. Advocate submitted that in view of the judgment of Delhi High Court in SRV Pr .....

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