2013 (12) TMI 1087 - AT - Central Excise

Appellate Tribunal grants stay on pre-deposit for confirmed amounts, citing use of cenvat credit.

The Appellate Tribunal CESTAT Ahmedabad granted the appellant's stay petitions for waiver of pre-deposit of confirmed amounts. The appellant utilized ... Cenvat credit availed – Duty discharged defaulting the Provisions of Rule 8 of the Central Excise Rules, 2002 - Waiver of Pre-deposit – Held that:- Following SOLAR CHEMFERTS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-I [2011 (6) TMI 640 - CESTAT, MUMBAI] - The appellant has discharged the default amount of central excise duty and interest in 2008 to 2009 – the appellant has made out a prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted. The Appellate Tribunal CESTAT Ahmedabad allowed the stay petitions for waiver of pre-deposit of amounts confirmed by the adjudicating authority. The appellant availed cenvat credit for discharging duty liability after defaulting in payment of central excise duty as per Rule 8 of Central Excise Rules, 2002. The Tribunal found that the issue was covered by a previous decision and that the appellant had made a prima facie case. Recovery of amounts involved was stayed until the disposal of appeals.