Customs, Excise and Gold Tribunal - Delhi
Emkay Automobile Industries Pvt. Ltd. vs Commissioner Of Central Excise on 28 September, 2005
Equivalent citations: 2005(190)ELT394(TRI-DEL)
ORDER C.N.B. Nair, Member (T)
1. Heard both sides. The impugned order proceeds to deny Cenvat credit on the ground that the input received by the appellant was not liable to Central Excise Duty, notwithstanding the fact that duty had been paid on the consignments.
2. The contention of the Id. Counsel is that after recovering duty from the manufacturer, it is not open to the Revenue to deny credit.
3. Prima facie, there is merit in the appellant's contention. Requirement for pre-deposit is waived and stay is allowed till the disposal of the appeal.
(Order dictated in the open Court)