2015 (12) TMI 598 - AT - Central Excise

Waiver of pre deposit - benefit of exemption Notification No.6/2006-CE and No.12/2012-CE - Held that - In terms of Sl.No.13 of List 5 of the said notification grants exemption to wind operated electricity generator, its components and parts thereof. Inasmuch as the rubber products manufactured by the appellant ultimately became part of the wind operated electricity generator, we are of the view that the said sl.no. would be applicable and the appellant s product would be exempted. Thus the appellant has a good prima facie case. - Stay granted.

Summary

The Appellate Tribunal CESTAT Bangalore granted stay on duty, interest, and penalty recoveries for the appellant engaged in manufacturing rubber parts for wind operated electricity generators, citing exemption Notification No.6/2006-CE and No.12/2012-CE. The appellant had already deposited 10% of the duty demanded, deemed sufficient under Section 35F.