{"id":37127,"date":"2005-04-20T00:00:00","date_gmt":"2005-04-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vishwakarma-ispat-ltd-vs-commissioner-of-central-excise-on-20-april-2005"},"modified":"2018-04-25T12:25:00","modified_gmt":"2018-04-25T06:55:00","slug":"vishwakarma-ispat-ltd-vs-commissioner-of-central-excise-on-20-april-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vishwakarma-ispat-ltd-vs-commissioner-of-central-excise-on-20-april-2005","title":{"rendered":"Vishwakarma Ispat Ltd. vs Commissioner Of Central Excise on 20 April, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Vishwakarma Ispat Ltd. vs Commissioner Of Central Excise on 20 April, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (186) ELT 62 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: S Kang, Vice-, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<br \/>\nS.S. Kang, Vice-President<\/p>\n<p>1. Heard both sides. Applicants filed this application for waiver of pre-deposit of duty demand of Rs. 11,40,037\/-. In this case, Cenvat credit is denied on the ground that credit was taken in respect of the differential duty paid by the supplier of inputs and subsequently, the demand for differential duty paid by the supplier of inputs was set aside by the Commissioner (Appeals).\n<\/p>\n<p>2. The contention of the appellant is that they had taken credit on the strength of invoice issued by the supplier of inputs who has paid differential duty. Their submission is that now the demand has been set aside by the Commissioner (Appeals) against the supplier of inputs and the amount is with the Revenue and supplier of inputs will not get any refund as the duty has already been collected. Therefore, as differential duty has already been paid, the applicants are entitled for the credit. In these circumstances, prima facie, we find that applicants have a strong case in their favour Pre-deposit of the whole amount of duty for hearing of the appeal is waived. Adjourned to 30th June, 2005 for arguments.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Vishwakarma Ispat Ltd. vs Commissioner Of Central Excise on 20 April, 2005 Equivalent citations: 2005 (186) ELT 62 Tri Del Bench: S Kang, Vice-, N T C.N.B. ORDER S.S. Kang, Vice-President 1. Heard both sides. Applicants filed this application for waiver of pre-deposit of duty demand of Rs. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-37127","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vishwakarma Ispat Ltd. vs Commissioner Of Central Excise on 20 April, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/vishwakarma-ispat-ltd-vs-commissioner-of-central-excise-on-20-april-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vishwakarma Ispat Ltd. vs Commissioner Of Central Excise on 20 April, 2005 - Free Judgements of Supreme Court &amp; 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