2013 (6) TMI 321 - AT - Central Excise

Waiver of pre-deposit of duty, interest and penalty - applicants are availing credit in respect of furnace oil which is used in the manufacture of job work goods which were cleared under Notification NO. 214/86-CE dated 25.02.2986 and the goods which were cleared on payment of duty - Held that - In view of the certificate produced that the principal is clearing the goods on payment of duty applicant has made out a case for total waiver of pre-deposit of the dues.

Summary

The Appellate Tribunal CESTAT Mumbai granted total waiver of pre-deposit of duty amounting to Rs. 57,422/-, interest, and penalty. The applicant availed credit for furnace oil used in manufacturing job work goods cleared under Notification NO. 214/86-CE. The tribunal accepted the applicant's contention supported by a certificate from the principal showing goods cleared on payment of duty. Recovery of dues stayed during the appeal. Stay petition allowed.