{"id":62408,"date":"2007-11-21T00:00:00","date_gmt":"2007-11-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/arham-spinning-mills-vs-cce-on-21-november-2007"},"modified":"2016-06-23T11:11:38","modified_gmt":"2016-06-23T05:41:38","slug":"arham-spinning-mills-vs-cce-on-21-november-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/arham-spinning-mills-vs-cce-on-21-november-2007","title":{"rendered":"Arham Spinning Mills vs Cce on 21 November, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Arham Spinning Mills vs Cce on 21 November, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 12 STJ 281 CESTAT New Delhi<\/div>\n<div class=\"doc_bench\">Bench: R Abichandani<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R.K. Abichandani, J. (President)<\/p>\n<p>1. After hearing both sides and taking note of the fact that, on a similar issue, a Division Bench of this Tribunal has given benefit of the explanation to Rule 2(p) of the Cenvat Credit Rules, 2004 in India Cement Ltd. v. CCE reported in 2007 (80) RLT 719, it would not be possible to take the view that the explanation was applicable in cases where no taxable service is provided nor any manufacturing activity is done, as would appear from the wordings of the explanation, as submitted by the learned authorised representative for the Department.\n<\/p>\n<p>2. Since the appellant has made out a, prima facie, case, there shall be waiver of pre-deposit of the tax and penalty payable under the impugned order during the hearing of this appeal. The application is accordingly allowed. The appeal will come up for final hearing in its due course.\n<\/p>\n<p>(Dictated and pronounced in the open Court on the 21st November, 2007)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Arham Spinning Mills vs Cce on 21 November, 2007 Equivalent citations: 2008 12 STJ 281 CESTAT New Delhi Bench: R Abichandani ORDER R.K. Abichandani, J. (President) 1. After hearing both sides and taking note of the fact that, on a similar issue, a Division Bench of this Tribunal [&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-62408","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arham Spinning Mills vs Cce on 21 November, 2007 - 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\/arham-spinning-mills-vs-cce-on-21-november-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arham Spinning Mills vs Cce on 21 November, 2007 - Free Judgements of Supreme Court &amp; 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