2013 (1) TMI 386

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..... ol equipment, material handling equipment and other items of machinery - Held that:- We have not found any strong prima facie case for the assessee. Appellant is running through a financial crisis. Partly waive. Allow this appeal by way of remand. - Central Excise Appeal No.2134 of 2011 - 534/2012 - Dated:- 26-7-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appellant Rep by: Mr Tejprakash .....

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..... al Commissioner. The rejection of the appeal was on the sole ground of non-compliance with Section 35F of the Central Excise Act. Towards the aforesaid demand raised by the Additional Commissioner, the appellate authority had directed pre-deposit of 50% of the amount confirmed, which was not deposited. The party requested the appellate authority to modify the direction for pre-deposit, which reque .....

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..... machinery. If this submission is factually correct, the appellant cannot claim CENVAT credit on the said items. Thus, it becomes clear that any prima facie case would depend upon the above question of fact as to manner of use of the structural items. We have not found a clear case for the appellant on this issue. We are also not impressed with the plea of limitation raised by the learned counsel. .....

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