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        Central Excise

        2014 (11) TMI 198 - AT - Central Excise

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        Tribunal waives pre-deposit for input credit on computers linked to manufacturing. Stay on recovery during appeal. The appellate tribunal waived the pre-deposit of impugned demands for the applicant, allowing them to take input credit as the computers used in the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Tribunal waives pre-deposit for input credit on computers linked to manufacturing. Stay on recovery during appeal.

                              The appellate tribunal waived the pre-deposit of impugned demands for the applicant, allowing them to take input credit as the computers used in the factory were found to have nexus with manufacturing activity. Recovery of duty, interest, and penalty was stayed during the appeal.


                              The appellate tribunal waived the pre-deposit of impugned demands for the applicant as the computers used in the factory were found to have nexus with manufacturing activity, allowing them to take input credit. Recovery of duty, interest, and penalty was stayed during the appeal.
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