Input credit cannot be denied on mere procedural grounds

CESTAT, MUMBAI BENCH

Jindal Stainless Steelway Ltd.

versus

Commissioner of Central Excise, Raigad

ORDER NOS. A/99/2013/SMB/C-IV
& S/76/2013/SMB/C-IV &
APPLICATION NO. ST/S/2779 of 2012
APPEAL NO. ST/786 of 2012

DECEMBER  18, 2012

ORDER

1. The applicant is seeking waiver of pre-deposit of the impugned demands of duty, interest and penalty confirmed against them by way of the impug

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