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2010 (8) TMI 382 - CESTAT, NEW DELHICaptive consumption - eligible for duty exemption under Notification No. 67/95-C.E - hollow cylindrical profiles used in the induction furnace for manufacture of M.S. Ingots – goods not parts suitable for use slowly or principally with induction furnace - same not be classifiable as part of the induction furnace under heading 84.14 and are more specifically covered by heading 73.06 - M.S. Ingots & billets were excluded from the purview of this exemption notification, and the goods in question, being covered by Heading 73.06 were not covered by the definition of ‘capital goods’ as given in Rule 57Q of Central Excise Rules, 1944 - clearances of the goods, attracted Central Excise Duty Period of limitation - once the manufacture of Steel Formers and their clearances for captive consumption at nil rate of duty by availing full duty exemption under Notification No. 67/95-C.E. had been declared to the department in the CL declaration filed on 30th August 1999, for subsequent period they cannot be accused of suppression of fact and accordingly for that period, the longer limitation period would not be available to the department and the duty demand would be time barred. In view of this, the duty demand survives only for the period prior to30th August 1999.
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