2013 (4) TMI 564 - AT - Central Excise

Denial of Cenvat credit on input services used as packing material - intermediate product - as per Notification No.67/95-CE liable to pay duty on said product - Held that - authorities have not disclosed convincing grounds & small amount of duty involved we are inclined to grant waiver and stay in respect of the adjudged dues including the CENVAT credit denied.

Summary

The appellate tribunal granted a stay application against a demand of duty for manufacturing biscuits without payment during a period when the product was exempt, based on the lack of convincing grounds for considering the packing material as an intermediate product. The tribunal found a prima facie case for the appellant and granted waiver and stay for the adjudged dues.