Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 462 - AT - Central ExciseCement - Exemption under N/N. 4/2006-C.E - Held that: - CBEC, which is to the effect that no RSP requires to be printed on the goods sold to ‘industrial/institutional consumers as defined under the rules framed under the Standards of Weights and Measures Act and that such goods would be covered under Sl. No. 1B or 1C of N/N. 4/2006-C.E. by virtue of the Second Proviso to the Explanation to Sl. No. 1C of the Notification as amended. The Board’s clarification squarely covers the case in favor of the assessee - the benefit of the Notification would be admissible to the assessee and the impugned demand is liable to be vacated - appeal allowed - decided in favor of appellant.
|