2013 (12) TMI 679 - AT - Central Excise

Separate accounts not maintained - plastic crates used in the manufacture of exempted final products Demand under Rule 6(2) of the CENVAT Credit Rules 2002made - Waiver of pre-deposit Held that - The Commissioner had not taken into consideration the submission of the applicant that they have not availed the credit on the crates used in the manufacture of the exempted final products namely maaza mango Relying upon CCE Vs. Nicholas Piramal (India) Ltd. 2009 (8) TMI 224 - BOMBAY HIGH COURT - the applicant has made out a prima facie case for waiver of pre-deposit of the amount till the disposal Stay granted.

Summary

The applicant filed for waiver of pre-deposit of duty of Rs.72,88,793/- along with interest and penalty. The Commissioner found that the applicant did not maintain separate accounts for plastic crates used in manufacturing exempted final products. The applicant claimed they did not avail credit for the exempted product. The Tribunal granted waiver of pre-deposit and stayed recovery until appeal disposal.